Margret Klostermann

Vienna University of Economics and Business

Welthandelsplatz 1

Vienna, Wien 1020

Austria

SCHOLARLY PAPERS

2

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457

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0

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Scholarly Papers (2)

1.

The Consequences of Hybrid Finance in Thin Capitalization Situations: An Analysis of the Substantive Scope of National Thin Capitalization Rules with Special Emphasis on Hybrid Financial Instruments

SFB International Tax Coordination Discussion Paper No. 22
Number of pages: 28 Posted: 27 May 2008
Margret Klostermann
Vienna University of Economics and Business
Downloads 457 (73,265)

Abstract:

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Corporate Finance, International Tax Law, Hybrid Financial Instruments, Thin Capitalization Rules, Corporate Taxation

2.

What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective

Accounting in Europe, Vol. 4, pp. 141-168, 2007
Posted: 04 Jan 2008 Last Revised: 06 Feb 2013
Eva Eberhartinger and Margret Klostermann
Vienna University of Economics and Business and Vienna University of Economics and Business

Abstract:

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Income tax, IFRS, tax link, tax base