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Tax harmonisation in Europe : the determination of corporate taxable income in the EU member states
Oestreicher, Andreas (contributor);  … - 2007
International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the … tax base. Our analysis reveals that IFRS could provide elements of a common and harmonised European tax base in certain …
Persistent link: https://www.econbiz.de/10003480047
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EU company taxation in case of a common tax base : a computer-cased calcualtion and comparison using the enhanced model of the European tax analyzer
Jacobs, Otto H.; Spengel, Christoph; Stetter, Thorsten; … - 2005
Accounting Standards / International Financial Reporting Standards (IAS/IFRS). Since dependency of financial and tax accounting … according to different degrees prevails in all EU member states a linkage between IAS/IFRS and tax accounting seems to be … possible. Compared to national GAAP the advantage of IAS/IFRS as a starting point for tax accounting derives from the …
Persistent link: https://www.econbiz.de/10002905889
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Tax Harmonisation in Europe - The Determination of Corporate Taxable Income in the EU Member States
Spengel, Christoph; Oestreicher, Andreas - 2008
International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the … tax base. Our analysis reveals that IFRS could provide elements of a common and harmonised European tax base in certain …
Persistent link: https://www.econbiz.de/10014049278
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Book-tax conformity : empirical evidence from Germany
Zinn, Benedikt; Spengel, Christoph - 2012
We use a unique matched tax return-financial statement data set to examine the magnitude and sources of book-tax differences in Germany. For the first time, the data set enables us to evaluate the extent to which financial and tax accounting differ in Germany in the most accurate manner. Despite...
Persistent link: https://www.econbiz.de/10009572450
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Steuerliche Abschreibung und Standortattraktivität
Oestreicher, Andreas - 2003
Persistent link: https://www.econbiz.de/10013408755
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Achieving a common consolidated corporate tax base in the EU
Gammie, Malcolm; Giannini, Silvia; Klemm, Alexander; … - 2005
Persistent link: https://www.econbiz.de/10003338547
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Rechnungslegung nach IFRS - Konsequenzen für die Besteuerung
Spengel, Christoph - In: Controlling & Management review / Sonderheft : ZfCM : … (2004) 2, pp. 130-140
Persistent link: https://www.econbiz.de/10002233706
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International accounting standards, Maßgeblichkeitsprinzip und Besteuerung
Oestreicher, Andreas; Spengel, Christoph - In: Der Betrieb 52 (1999) 12, pp. 593-600
Persistent link: https://www.econbiz.de/10001376784
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Modelle einer Konzernbesteuerung für Deutschland und Europa
Oestreicher, Andreas; Scheffler, Wolfram; Spengel, Christoph - 2008 - 1. Auflage
Persistent link: https://www.econbiz.de/10003646659
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2010
The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income tax and trade tax. The reform followed the...
Persistent link: https://www.econbiz.de/10003969889