The Resource Reconciling global financial reporting with domestic taxation

Reconciling global financial reporting with domestic taxation

Label
Reconciling global financial reporting with domestic taxation
Title
Reconciling global financial reporting with domestic taxation
Creator
Subject
Language
  • eng
  • eng
Summary
This paper presents a new reconciliation of financial and taxable income, drawing from public financial statement and Schedule M-3 data for a panel of firms. The reconciliation compares the financial statement income of a firm's consolidated financial statement entities to the financial statement income of a firm's tax return entities on a worldwide, domestic, and foreign income basis. This analysis highlights the relation between these various measures of corporate income to better understand the magnitude of, and differences between, domestic and global corporate income
Citation source
In: National tax journal. - Washington. - Vol. 65 (2012),
http://library.link/vocab/creatorName
  • Bokulic, C
  • Henry, E
  • Plesko, G.A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • accounting
  • financial statement
  • corporate income tax
  • tax base
  • MNE
  • domestic tax law
  • worldwide income
  • disclosure
Label
Reconciling global financial reporting with domestic taxation
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2012/K-N/NTJ/4_933-960.zip
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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