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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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Tax accounting in Germany : empirical evidence on the relationship between financial and tax accounting and options for reform
Zinn, Benedikt - 2012 - 1. Aufl
Persistent link: https://www.econbiz.de/10009693770
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Steuern und electronic commerce : Möglichkeiten und Grenzen der Steuergestaltung
Strunk, Günther (ed.) - 2000
Persistent link: https://www.econbiz.de/10001406256
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Steuern und Electronic Business : Möglichkeiten und Grenzen der Steuergestaltung
Strunk, Günther (ed.) - 2003 - 2., deutlich erw. und aktualisierte Aufl.
Persistent link: https://www.econbiz.de/10001652902
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General tax accounting rules, IFRS and derivatives
D'Amelio, Dana; Marshall, Kenneth; Carman, Paul; … - In: Derivatives & financial instruments 12 (2010) 2, pp. 11-16
Persistent link: https://www.econbiz.de/10008655674
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Towards a European R&D incentive? : an assessment of R&D provisions under a common corporate tax based
D'Andria, Diego; Pontikakis, Dimitrios; Skonieczna, … - In: Economics of innovation and new technology 27 (2018) 5/6, pp. 531-550
Persistent link: https://www.econbiz.de/10011915969
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The Commission's decisions on tax rulings before the CJEU : untangling the legal conundrums of a recent trend in fiscal aids
Arena, Amedeo - In: 60 years of EU competition law : stocktaking and future …, (pp. 227-251). 2017
Persistent link: https://www.econbiz.de/10011790180
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Towards a European R&D incentive? : an assessment of R&D provisions under a common corporate tax base
D'Andria, Diego; Pontikakis, Dimitris; Skonieczna, Agnieszka - 2017
Persistent link: https://www.econbiz.de/10011823751