搜索结果: 1-2 共查到“管理学 CCCTB”相关记录2条 . 查询时间(0.031 秒)
Deductibility of Provisions under the CCCTB Proposal and Its Effects on Companies: The Case of Poland
CCCTB Corporate income tax Microsimulation Poland Provisions
2016/1/27
The aim of the paper is to empirically examine the scale and the distribution of the tax advantage which emerges when provisions for future liabilities are deductible from taxable earnings, as propose...
Can a New Concept of Control under IFRS Have an Impact on a CCCTB?
CCCTB Concept of Control IFRS Income Taxation
2016/1/27
In May 2011, new standards of the IFRS regarding concept of control and related enhanced disclosure requirements were issued. These new standards have being mandatory effective since reporting period ...