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International Tax Planning and Accounting for Income Taxes

In: International Company Taxation

Author

Listed:
  • Ulrich Schreiber

    (University of Mannheim)

Abstract

Listed European corporations have to comply with international accounting standards. These companies draw up their accounts according to endorsed International Financial Reporting Standards (IFRS). IFRS are designed to provide useful information to present and potential investors, lenders and other creditors, who use that information to make financial decisions. As taxes reduce the profit available for distribution to shareholders, the effective tax burden must be disclosed.

Suggested Citation

  • Ulrich Schreiber, 2013. "International Tax Planning and Accounting for Income Taxes," Springer Texts in Business and Economics, in: International Company Taxation, edition 127, chapter 6, pages 135-149, Springer.
    • Handle: RePEc:spr:sptchp:978-3-642-36306-1_6
    DOI: 10.1007/978-3-642-36306-1_6
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