Tax Reporting On Effective Tax Rate Ias 12
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Tax Reporting on Effective Tax Rate (IAS 12)
| Author | : Eva Frehner |
| Publisher | : Stämpfli Verlag |
| Total Pages | : 357 |
| Release | : 2024-09-30 |
| Genre | : Law |
| ISBN | : 3727238615 |
In recent years, tax reporting on the effective tax rate ("ETR") of multinational enterprises has been widely debated. Annual reports presenting low ETRs created the impression that enterprises did not pay enough taxes compared to individuals or small and medium-sized businesses. Such financial reporting disclosures led to ongoing discussions about the suitability of the existing international tax system and gave rise to several global tax reforms initiated by the OECD. This study analyses the level of compliance with internationally applied best practice for tax reporting (on the ETR) under the IAS 12 in annual reports based on content analysis scores. It studies the correlations between the extent of compliance with tax reporting best practice and ETR values, market capitalisation, level of internationalisation, industry, and auditor. The author combines the empirical research with a normative approach and thus takes an inside-out perspective. The normative analysis interprets IAS 12 paragraphs in light of Swiss national and international tax law. Furthermore, the book discusses the impact of the OECD Global Minimum Tax Reform on tax disclosures and argues that the international tax reform will further increase the complexity of tax reporting.
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
| Author | : International Accounting Standards Board |
| Publisher | : |
| Total Pages | : 32 |
| Release | : 2004 |
| Genre | : Assets (Accounting) |
| ISBN | : |
Financial Reporting and Global Capital Markets
| Author | : Kees Camfferman |
| Publisher | : OUP Oxford |
| Total Pages | : 702 |
| Release | : 2007-03-08 |
| Genre | : Business & Economics |
| ISBN | : 0199296294 |
A detailed and scholarly historical study of the International Accounting Standards Committee (IASC), which prepared the way for the International Accounting Standards Board (IASB). The IASB holds the dominant influence over the financial reporting of thousands of listed companies in the European Union as well as in many other countries.
The Economic Function of Deferred Taxes
| Author | : Anna Harumova |
| Publisher | : |
| Total Pages | : 124 |
| Release | : 2016-01-12 |
| Genre | : Business enterprises |
| ISBN | : 9781443817080 |
Deferred tax is an accounting category that forms part of tax expense and affects the reported amounts of profit after tax for businesses. This book explores the issue of deferred taxes at both the theoretical and practical levels, and investigates the financial aspects of such deferred taxes and their economic function in companies. In practical terms, it discusses specific circumstances leading to the creation of deferred tax and their economic function. The first chapter deals with regulatory issues concerning deferred taxes and accounting, specifically noting the accrual principle and different policies for charging, as well as the valuation of fair-value accounting. The second concentrates on such problems as changes in value based on depreciation, and changes in asset revaluation changes in long-term tangible and financial assets. This is followed by a chapter focusing on the problem of an effective income tax rate. The fourth chapter traces the specific practical use and form of economic functions of deferred taxes, and solves the problem of the equitable tax burden, as well as the distribution of this burden when changing the tax rate. Overall, the book defines, analyses, synthesises and compares current methods and the role of deferred taxes in the management of companies.
Improvements to IFRSs
| Author | : International Accounting Standards Board |
| Publisher | : |
| Total Pages | : 58 |
| Release | : 2010 |
| Genre | : Accounting |
| ISBN | : |
International Company Taxation
| Author | : Ulrich Schreiber |
| Publisher | : Springer Science & Business Media |
| Total Pages | : 179 |
| Release | : 2013-01-30 |
| Genre | : Business & Economics |
| ISBN | : 3642363067 |
The book is written for students of business economics and tax law. It focuses on investment and financing decisions in cross-border situations. In particular, the book deals with: Legal structures of international company taxation, International double taxation, Source-based and residence-based income taxation, International investment and profit shifting, International corporate tax planning, International tax planning and European law, Harmonization of corporate taxation in the European Union, International tax planning and tax accounting. International tax law is designed to avoid international double taxation and to combat international tax avoidance. Nevertheless, companies investing in foreign countries may suffer from international double taxation of profits. On the other hand, these companies may also be able to exploit an international tax rate differential by means of cross-border tax planning. Ulrich Schreiber holds the chair of Business Administration and Business Taxation at the University of Mannheim. He serves as co-editor of Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (zfbf) and Schmalenbach Business Review (sbr) and is affiliated with the Centre for European Economic Research (ZEW) as a research associate. Ulrich Schreiber is a member of the Academic Advisory Board of the Federal Ministry of Finance.
