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Do international tax treaties govern financial report quality?
Chen, Dong; Li, Yi; Lu, Jiani; Li, Chenming - In: Research in international business and finance 69 (2024), pp. 1-24
Persistent link: https://www.econbiz.de/10015052404
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Taxation of international investment and accounting valuation
De Waegenaere, Anja (contributor);  … - 2006 - Rev.
Persistent link: https://www.econbiz.de/10003753995
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Evidence for the possible information loss of conforming book income and taxable income
Hanlon, Michelle Lee; Laplante, Stacie Kelley; Shevlin, … - In: The journal of law & economics 48 (2005) 2, pp. 407-442
Persistent link: https://www.econbiz.de/10003279816
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Book-tax conformity : implications for multinational firms
Hanlon, Michelle Lee; Maydew, Edward L. - In: National tax journal 62 (2009) 1, pp. 127-153
Persistent link: https://www.econbiz.de/10003861730
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Internationalization of income measures and the U.S. book-tax relationship
Shaviro, Daniel N. - In: National tax journal 62 (2009) 1, pp. 155-167
Persistent link: https://www.econbiz.de/10003861735
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Zur Unmaßgeblichkeit der Maßgeblichkeit : Divergieren oder konvergieren Handels- und Steuerbilanz?
Schanz, Deborah; Schanz, Sebastian - 2009
Einkommensermittlung in Deutschland, Europa und den USA. Es werden die Zwecke der Rechenwerke diskutiert, sowie die Maßgeblichkeit der … Verhältnisses von Handels- und Steuerbilanz in Europa und den USA skizziert. …
Persistent link: https://www.econbiz.de/10003888507
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Inferring US tax liability from financial statement information
Lisowsky, Petro - In: The journal of the American Taxation Association : a … 31 (2009) 1, pp. 29-63
Persistent link: https://www.econbiz.de/10003889339
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The influence of differences in taxable income and book income on the bond credit market
Crabtree, Aaron; Maher, John J. - In: The journal of the American Taxation Association : a … 31 (2009) 1, pp. 75-99
Persistent link: https://www.econbiz.de/10003889355
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Verlustverrechnung bei ertragsteuerlicher Konzernbesteuerung : Deutschland, Österreich und die USA im Vergleich
Braband, Philipp - 2007
Persistent link: https://www.econbiz.de/10003489635
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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