税务,会计和透明度财务和税务会计的相互作用[文献翻译].pdf

原文： Taxation,AccountingandTransparency: TheInteractionofFinancial andTaxAccounting 1.Introduction In the last years, economic areas have constantly moved together. As a consequence, companies, especially the big players in the markets, have headed towardsusingthe international capitalmarketsandtoget accessto stock exchangesin differentjurisdictions. As a prerequisite, the prevailing international accounting standards, be it IFRS and/or U.S. GAAP, have to be followed. On the other side, as tax legislation is still “local” and not harmonize