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steuerabzugsfähig macht. Das Paper evaluiert die Einführung einer derartigen Reform in Belgien im Jahr 2006 auf der Basis von …
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The adoption of IAS/IFRS in the European Union is part of the European Commission’s global tax policy whose aim is to establish a coordinated corporate tax base. The paper examines the impact of an IAS/IFRS- based tax accounting on the effective tax burden of Belgian companies for eleven...
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