International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the … tax base. Our analysis reveals that IFRS could provide elements of a common and harmonised European tax base in certain …

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 different sectors. The use of IAS/IFRS as a starting point for tax purposes …

The digi-global economy and its effects on the law -- New business models, new "places" and tax systems -- Strategies … of tax valorization of the new horizons of the digi-global economy -- The effects of tax valorization of novelties of the …"This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and …