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International Company Taxation pp 135–149Cite as

International Tax Planning and Accounting for Income Taxes

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Abstract

Listed European corporations have to comply with international accounting standards. These companies draw up their accounts according to endorsed International Financial Reporting Standards (IFRS). IFRS are designed to provide useful information to present and potential investors, lenders and other creditors, who use that information to make financial decisions. As taxes reduce the profit available for distribution to shareholders, the effective tax burden must be disclosed.

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  1. Business School, University of Mannheim, Mannheim, Germany

    Ulrich Schreiber

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Schreiber, U. (2013). International Tax Planning and Accounting for Income Taxes. In: International Company Taxation. Springer Texts in Business and Economics. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-36306-1_6

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