Vašek, Libor; Gluzová, Tereza - In: European financial and accounting journal : EFAJ 9 (2014) 4, pp. 110-127
In May 2011, new standards of the IFRS regarding concept of control and related enhanced disclosure requirements were … of control? … tax purposes. Can the tax approach based on the CCCTB be affected by a change in the IFRS such as a change in the concept …