Reconstruction of tax balance sheets based on IFRS information: A case study of listed companies within Austria, Germany, and the Netherlands
The internationalisation of financial accounting and the European Commission's ambition to harmonise corporate taxation have raised the question whether IFRS accounts could be used for tax purposes. In order to quantify the effect of an IFRS-based taxation on corporate tax burdens in different EU member states, we estimate firms' tax equity using notes on income taxes in IFRS financial statements of companies listed in Austria, Germany, and the Netherlands. The difference between estimated tax equity and IFRS-equity, adjusted for the effect resulting from the recognition of deferred taxes, ind... Mehr ...
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Dokumenttyp: | doc-type:workingPaper |
Erscheinungsdatum: | 2011 |
Verlag/Hrsg.: |
Berlin : Arbeitskreis Quantitative Steuerlehre (arqus)
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Schlagwörter: | ddc:330 / Unternehmensbesteuerung / Steuerbemessung / International Financial Reporting Standards / Bilanzsteuerrecht / Steuerbelastung / Österreich / Deutschland / Niederlande |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-29231582 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | http://hdl.handle.net/10419/48275 |