Tax Reporting on Effective Tax Rate (IAS 12)
Interpretations, New Initiatives, International Best Practice and Correlations
Stämpfli Verlag
ISBN 978-3-7272-3860-4
Standardpreis
Bibliografische Daten
Fachbuch
Buch. Softcover
2024
In englischer Sprache
Umfang: 32, 322 S.
Format (B x L): 14,8 x 22,2 cm
Gewicht: 540
Verlag: Stämpfli Verlag
ISBN: 978-3-7272-3860-4
Weiterführende bibliografische Daten
Das Werk ist Teil der Reihe: Schriftenreihe Finanzwissenschaft und Finanzrecht iff; 129
Produktbeschreibung
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.
Autorinnen und Autoren
Produktsicherheit
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Brockhaus Kommission
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70806 Kornwestheim, DE
info@brocom.de