Legal Consequences of the Determination of Corporate Income Tax Base Referring to IFRS
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DOI: 10.18267/j.efaj.128
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- Eva Eberhartinger & Margret Klostermann, 2007. "What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective," Accounting in Europe, Taylor & Francis Journals, vol. 4(2), pages 141-168, December.
- Stetter, Thorsten & Spengel, Christoph & Jacobs, Otto H. & Wendt, Carsten, 2005. "EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyzer," ZEW Discussion Papers 05-37, ZEW - Leibniz Centre for European Economic Research.
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Keywords
Corporate income tax; International Financial Reporting Standards; Tax base; Taxable income;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
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