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Browsing Research Articles (Taxation) by Subject "Income tax consequences of dividends"

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The timing of the recognition of a liability for secondary tax on companies in accordance with international financial reporting standards

Venter, Elmar Retief; Stiglingh, M. (Madeleine) (Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2006)

United States Generally Accepted Accounting Practice ("US GAAP") generally requires taxes to be measured at the rate applicable to distributed profits, while International Financial Reporting Standards ("IFRS") requires ...

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