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dc.contributor.authorHaverals, Jacquelineen
dc.date.accessioned2009-02-16T14:49:08Z-
dc.date.available2009-02-16T14:49:08Z-
dc.date.issued2005-
dc.identifier.urihttp://hdl.handle.net/10419/24129-
dc.description.abstractThe adoption of IAS/IFRS in the European Union is part of the European Commission?s global tax policy whose aim is to establish a coordinated corporate tax base. The paper examines the impact of an IAS/IFRS- based tax accounting on the effective tax burden of Belgian companies for eleven different sectors. The use of IAS/IFRS as a starting point for tax purposes affects differently each sector, depending on its accounting and financial characteristics. Some sectors like construction and automotive vehicles see much larger increases in effective tax burdens than others but the impact remains in general relatively important.en
dc.language.isoengen
dc.publisher|aZentrum für Europäische Wirtschaftsforschung (ZEW) |cMannheimen
dc.relation.ispartofseries|aZEW Discussion Papers |x05-38en
dc.subject.jelH25en
dc.subject.jelH21en
dc.subject.ddc330en
dc.subject.keywordIAS/IFRSen
dc.subject.keywordtax lawen
dc.subject.keywordtax burdenen
dc.subject.stwUnternehmensbesteuerungen
dc.subject.stwSteuerbilanzen
dc.subject.stwInternational Financial Reporting Standardsen
dc.subject.stwEU-Bilanzrechten
dc.subject.stwSteuerbemessungen
dc.subject.stwSteuerbelastungen
dc.subject.stwBrancheen
dc.subject.stwBelgienen
dc.titleIAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies-
dc.typeWorking Paperen
dc.identifier.ppn490473555en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:zewdip:3281en

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