Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 148

Table of Content: January 2015; 7(1)

January 2015

Canonical relationship between performance indicators based on Brazil, US and IFRS accounting standards of Brazilian and United Kingdom companies

The aim of the article is to identify canonical correlations among performance indicators calculated from a base of accounting statements prepared in accordance with United States Generally Accepted Accounting Principles (US GAAP), Brazilian accounting standards (BR GAAP) and International Financial Reporting Standards (IFRS). Descriptive research with a quantitative approach was carried out. A research sample of 50...

Author(s): Roberto Carlos Klann, Ilse Maria Beuren and Nelson Hein

January 2015

Enhanced relationship preparedness in a Dutch multinational context: A tax control framework

This paper deals with enhanced relationship participation in an international context. The purpose of this paper is to present insight into the essentials for implementing a Tax Control Framework (TCF) and to present incentives to participate in an enhanced relationship. First, the relevant guidance for implementing a TCF is described. Second, based on a survey with tax directors of the largest Dutch multinational...

Author(s): D.W. Colon and D.M. Swagerman