IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies
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- Jacqueline Haverals, 2005. "IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies," Working Papers CEB 05-011.RS, ULB -- Universite Libre de Bruxelles.
References listed on IDEAS
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Cited by:
- Ladislav Mejzlík & Markéta Arltová & David Procházka & Leoš Vítek, 2015.
"Implementace mezinárodních standardů účetního výkaznictví v České republice a její vliv na zdanění podniků
[The Adoption of International Financial Reporting Standards in the Czech Republic and Its," Politická ekonomie, University of Economics, Prague, vol. 2015(7), pages 811-832. - Kager, Rebekka & Niemann, Rainer, 2011. "Reconstruction of tax balance sheets based on IFRS information: A case study of listed companies within Austria, Germany, and the Netherlands," arqus Discussion Papers in Quantitative Tax Research 120, arqus - Arbeitskreis Quantitative Steuerlehre.
- Gaëtan Nicodème, 2006. "Corporate tax competition and coordination in the European Union: What do we know? Where do we stand?," European Economy - Economic Papers 2008 - 2015 250, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Gabriele Guggiola, 2010. "IFRS Adoption in the E.U., accounting harmonization and market efficiency: a review," Economics and Quantitative Methods qf1002, Department of Economics, University of Insubria.
- Miloš Tumpach & Adriana Stanková, 2014. "Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia," European Financial and Accounting Journal, University of Economics, Prague, vol. 2014(4).
- David Procházka, 2014. "The IFRS as Tax Base: Potential Impact on a Small Open Economy," European Financial and Accounting Journal, University of Economics, Prague, vol. 2014(4).
More about this item
Keywords
IAS/IFRS; tax law; tax burden;JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
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