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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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European Union has thus far been one of disappointment rather than panic. How Brexit will affect a possible EU–ASEAN free trade … Asia. It is argued that ASEAN is far from being immune to the effects of Brexit on financial markets and trade … ASEAN and its member states whilst the U.K. tries to establish itself as an independent trade actor post Brexit. (J SEA Econ/GIGA) …
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