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Wirtschaftliches Eigentum und Umsatzrealisation : eine Analyse nach HGB/EStG, US-GAAP und IFRS

Unkelbach, Philipp - 2009

Persistent link: https://www.econbiz.de/10003808494

Trends in company/shareholder taxation: single or double taxation : subject I ; [57th congress of the International Fiscal Association, Sidney 2003]

Vann, Richard J. (contributor) - 2003 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10002352620

Trends in company/shareholder taxation: single or double taxation : subject I ; [57th congress of the International Fiscal Association, Sidney 2003]

Vann, Richard J. (ed.) - 2003

Persistent link: https://www.econbiz.de/10001773450

Gewinnermittlung und Besteuerung der Einkommen

Schreiber, Ulrich - In: Steuer und Wirtschaft : StuW ; Zeitschrift für die … 32 (2002) 2, pp. 105-115

Persistent link: https://www.econbiz.de/10001669471

Does accounting for taxes on income provide information about tax planning performance? : Evidence from German multinationals

Overesch, Michael (contributor); … - 2006

This paper investigates the quality of information on tax planning performance which is provided by financial accounting based on IAS 12 (Income taxes). A simple theoretical investment model is used to show that reported tax expenses can be misleading as an indicator of tax planning performance,...