Similar Search Results - EconBiz

Reconstruction of tax balance sheets based on IFRS information: A case study of listed companies within Austria, Germany, and the Netherlands

Kager, Rebekka; Niemann, Rainer - 2011

The internationalisation of financial accounting and the European Commission's ambition to harmonise corporate taxation have raised the question whether IFRS accounts could be used for tax purposes. In order to quantify the effect of an IFRS-based taxation on corporate tax burdens in different...

Persistent link: https://www.econbiz.de/10010305577

Reconstruction of tax balance sheets based on IFRS information : a case study of listed companies within Austria, Germany, and the Netherlands

Kager, Rebekka; Niemann, Rainer - 2011

The internationalisation of financial accounting and the European Commission's ambition to harmonise corporate taxation have raised the question whether IFRS accounts could be used for tax purposes. In order to quantify the effect of an IFRS-based taxation on corporate tax burdens in different...

Persistent link: https://www.econbiz.de/10009152889

Rückstellungen in der Handelsbilanz und Steuerbilanz in den Staaten der Europäischen Union

Wagner, Matthias - 2003

Persistent link: https://www.econbiz.de/10013435012

Fiscal versus commercial profit accounting in the Netherlands, France and Germany

Bont, Guido de; Essers, Peter; Klemmeren, Eric - 1998

Persistent link: https://www.econbiz.de/10000977968

The Netherlands

Essers, Peter H. J. - In: Environmental policy and direct taxation in Europe, (pp. 49-62). 2000

Persistent link: https://www.econbiz.de/10001515032

Der Begriff "Teilwert" im niederländischen Steuerrecht

Meussen, Gerard Theodora Karel - In: Steuer und Wirtschaft : StuW ; Zeitschrift für die … 75 (1998) 2, pp. 174 - 180

Persistent link: https://www.econbiz.de/10001240993

Steuerliche Abschreibung und Standortattraktivität

Oestreicher, Andreas - 2003

Persistent link: https://www.econbiz.de/10013408755

Essays on the relevance and use of dirty surplus accounting flows in Europe

Wang, Yue - 2006

Persistent link: https://www.econbiz.de/10003706169

Valuation and depreciation of fixed assets for profit taxation

Meussen, Gerard Theodora Karel - In: European taxation : official journal of the … 39 (1999) 1, pp. 14-19

Persistent link: https://www.econbiz.de/10001397419

Earnings management : empirical evidence on value relevance and income smoothing

Praag, Bart van - 2001

Persistent link: https://www.econbiz.de/10004692425

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