What if IAS/IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective.
In particular in Germany and Austria, but also in other countries, extensive theoretical and analytical research has been published on the potential tax effects in case IAS/IFRS were used as the basis for corporate taxation. Very few quantitative papers exist. This motivated us to conduct a study th...
| Main Authors: | , |
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| Format: | Others |
| Language: | en |
| Published: |
Institut für Revisions-, Treuhand- und Rechnungswesen, WU Vienna University of Economics and Business
2006
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| Subjects: | |
| Online Access: | http://epub.wu.ac.at/1096/1/document.pdf |