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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
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Income statement reporting discretion allowed by FIN 48 : interest and penalty expense classification
Abernathy, John L.; Beyer, Brooke; Gross, Andrew D.; … - In: The journal of the American Taxation Association : a … 39 (2017) 1, pp. 45-66
Persistent link: https://www.econbiz.de/10011881124
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Income taxation in the ASEAN countries : a comprehensive guide and analysis
Rolt, Sidney C. (ed.) - 1986
Persistent link: https://www.econbiz.de/10000736065
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Income tax compliance in Singapore
Das-Gupta, Arindam; Kwan, Chang Yew - 1997
Persistent link: https://www.econbiz.de/10001500427
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Handbook of Singapore tax statutes : income tax, economic expansion incentives act, double tax treaties, state duty ...
Owyong, Peter Gim Hong; Hien, Leonard van - 1983
Persistent link: https://www.econbiz.de/10001639330
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Taxing Trust Income in Singapore : Models, Policy Objectives and Tax Expenditures
Poh, Eng Hin - 2014
account of the income tax regime for trusts in Singapore, including a description of recent related tax reforms. The … administration services sectors in Singapore through the use of tax expenditures; and (4) ensuring that trusts are not abused as …
Persistent link: https://www.econbiz.de/10013058995
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Singapore Income Taxation : Chapter 28
Ooi, Vincent - 2018
Singapore, i.e. accruing in or derived from Singapore, or received in Singapore from outside Singapore, subject to variations …
Persistent link: https://www.econbiz.de/10012917701
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The Case for Redistributive Taxation in Singapore
Ooi, Vincent - 2020
In light of the recent debate on whether Singapore should consider imposing wealth and inheritance taxes on ultra …
Persistent link: https://www.econbiz.de/10014104713
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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,...
Persistent link: https://www.econbiz.de/10003394078