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Ein Jahrhundert Unmaßgeblichkeit des Maßgeblichkeitsgrundsatzes
Schneider, Dieter - In: Besteuerung, Rechnungslegung und Prüfung der …, (pp. 705-721). 2010
Persistent link: https://www.econbiz.de/10003957057
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Modelle zur Steuerbilanzpolitik - Theorie ohne praktische Anwendung?
Breithecker, Volker; Klapdor, Ralf; Passe, Jens - In: Steuer und Wirtschaft : StuW ; Zeitschrift für die … 32 (2002) 1, pp. 36-47
Persistent link: https://www.econbiz.de/10001646124
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Income tax grouping as tax management tool : lessons from EU with focus on Poland
Karpowicz, Andrzej - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 21 (2020) 2, pp. 675-685
The paper discusses the availability tax grouping among EU countries as well as benefits and costs of this tax incentive. Article focuses on Poland, where real usage of this tax management tool is analysed. Grounds for its (low) popularity are investigated. Analysis was made primarily based on...
Persistent link: https://www.econbiz.de/10012502435
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Personal income tax management in Ukraine on the game theory basis
Tymchenko, Olena; Sybirianska, Yuliia; Polishchuk, Yevheniia - In: Public and municipal finance : PMF ; international … 7 (2018) 1, pp. 41-48
Persistent link: https://www.econbiz.de/10012127340
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Effect of investment decision and tax management on stock liquidity
Pandiangan, Roristua; Murwaningsari, Etty - In: International journal of finance & banking studies : JJFBS 9 (2020) 3, pp. 64-77
Persistent link: https://www.econbiz.de/10012267959
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Formation of public tax culture
Pazdnikova, Natalia P.; Pechenegina, Tatyana A. - In: Journal of international economic review 13 (2020) 2, pp. 111-120
Persistent link: https://www.econbiz.de/10012663006
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Research in accounting for income taxes
Graham, John R.; Raedy, Jana Smith; Shackelford, Douglas A. - In: Journal of accounting & economics 53 (2012) 1/2, pp. 412-434
Persistent link: https://www.econbiz.de/10009512806
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Der steuerrechtliche sog. Maßgeblichkeitsgrundsatz gem. § 5 EStG : Stand und Perspektiven
Hennrichs, Joachim - In: Steuer und Wirtschaft : StuW ; Zeitschrift für die … (1999) 2, pp. 138-153
Persistent link: https://www.econbiz.de/10001390643
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Interjurisdictional taxation and attribution rules
Conrad, Robert F. - In: Public finance review : PFR 34 (2006) 5, pp. 505-526
Persistent link: https://www.econbiz.de/10003374201
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Financial reporting, tax, and real decisions : toward a unifying framework
Shackelford, Douglas A.; Slemrod, Joel; Sallee, James M. - In: International tax and public finance 18 (2011) 4, pp. 461-494
Persistent link: https://www.econbiz.de/10009271647