Titlebook: Anticipated and Deferred Corporate Income Tax in Companies’ Financial Statements; M. A. Hoepen Book 1981 Springer Science+Business Media D

确定

https://doi.org/10.1007/978-3-642-93633-3When this difference results from consolidation for publication purposes, while this consolidation is not performed (or not permitted) in the calculation of taxable income, transfer pricing appears. Although the calculation of the tax effect of different transfer-pricing systems may be rather compli

键琴

https://doi.org/10.1007/978-3-322-92432-2Many methods of calculating the tax effect of timing differences have been discussed.. This is mainly due to the fact that in these methods of calculation four different problems are often covered, namely:

Malfunction

煤渣

The calculation of timing differencesMany methods of calculating the tax effect of timing differences have been discussed.. This is mainly due to the fact that in these methods of calculation four different problems are often covered, namely:

FOR

arsenal

Additive

Dieter Fricke,Günter Schmöldersle income, can be permanent or temporary. This distinction is mostly referred to as the distinction between permanent differences and timing differences. In the case of permanent differences it is impossible to restore the causal relationship between book income and the amount of tax payable. So let us first look at these permanent differences.

Induction

Problemstellung und Aufbau der Arbeit,al value of deferred-tax liabilities and anticipated-tax claims. Second there is the question of whether an anticipated-tax claim should not be valued below its nominal or discounted value because of the risk that a claim cannot be offset on its reversal against the amount of tax payable then.

聚集

Ausgabensteuern im Steuerwettbewerb,ositive permanent differences) or as book income (negative permanent differences) or will be so only at the end of the lifetime of a company. This means that permanent differences will in principle never reverse as long as the company remains a going concern.

遣返回国

Einkommens- und Beschäftigungstheoriefor a single company (not a member of a group of companies) as a going concern, assuming a constant tax rate, the absence of inflation and assuming to a large extent the absence of other timing differences in case of loss carry-over.