International Tax Planning and Accounting for Income Taxes

Ulrich Schreiber
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Ulrich Schreiber: University of Mannheim

Chapter 6 in International Company Taxation, 2013, pp 135-149 from Springer

Abstract: 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.

Keywords: Cash Flow; International Financial Reporting Standard; Economic Depreciation; Accounting Profit (search for similar items in EconPapers)
Date: 2013
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DOI: 10.1007/978-3-642-36306-1_6

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