Finding a New Corporate Tax Base after the Abolishment of the One-Book System in EU Member States-Reference-Cited by-同舟云学术

Finding a New Corporate Tax Base after the Abolishment of the One-Book System in EU Member States

Published:2010-06 Issue:2 Volume:19 Page:311-341
ISSN:0963-8180
Container-title:European Accounting Review
language:en
Short-container-title:European Accounting Review

Author:

Schanz Deborah,Schanz Sebastian

Publisher

Informa UK Limited

Subject

Business, Management and Accounting (miscellaneous),Accounting,Business and International Management,Economics, Econometrics and Finance (miscellaneous),Economics and Econometrics,Finance

Link

http://www.tandfonline.com/doi/pdf/10.1080/09638180903384627

Reference40 articles.

1. Reforming a complicated income tax system: The political economy perspective

2. The Divergence between Book Income and Tax Income

3. Deutsche Bundesbank (2005)Ertragslage und Finanzierungsverhältnisse deutscher Unternehmen – eine Untersuchung auf neuer Datenbasis, Deutsche Bundesbank, Monatsbericht, Oktober, pp. 33–71

4. The Taxable and Book Income Motivations for a LIFO Layer Liquidation

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