Gavana, Giovanna; Guggiola, Gabriele; Marenzi, Anna - Facoltà di Economia, Università degli Studi dell'Insubria - 2010
Does the adoption of IFRS (International Financial Reporting Standards) by E.U. countries result in a reduction or in an increase of the degree of alignment between tax and financial reporting? What are the potential tax effects if IFRS were used as the basis for corporate taxation? We address...
