Can a New Concept of Control under IFRS Have an Impact on a CCCTB?
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DOI: 10.18267/j.efaj.133
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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.
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Keywords
CCCTB; Concept of Control; IFRS; Income Taxation;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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