Stetter, Thorsten; Spengel, Christoph; Jacobs, Otto H.; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2005
Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation … according to different degrees prevails in all EU member states a linkage between IAS/IFRS and tax accounting seems to be … advantages of the creation of a common tax base in the EU. However, the adoption of IAS/IFRS has to be restricted to those …