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Handelsbilanz für die Steuerbilanz und deren Entwicklung in Deutschland vor dem Hintergrund des Bilanzrechtsmodernisierungsgesetzes …
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The aim of this paper is twofold. First, we want to examine whether and if so, to what extent, the concept of International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for the EU-wide activities of multinationals as proposed by...
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