Does tax deductibility affect goodwill impairment decisions?
Year of publication: |
2023
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Authors: | Khalil, Sarah ; Romney, Miles ; Utke, Steven |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 45.2023, 2, p. 117-146
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Subject: | tax planning | goodwill impairments | tax havens | Geschäftswert | Goodwill | Steueroase | Tax haven | Steuervergünstigung | Tax incentive | Steuerplanung | Tax planning | IFRS |
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