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Author:Stöber, B.
Wala, T.
Title:Die Geldflussrechnung als Basis einer konsumorientierten Cash-Flow-Steuer
Journal:Journal für Betriebswirtschaft
2001 : VOL. 51:3, p. 108-124
Index terms:PURCHASE TAX
Cash flow
Language:ger
Abstract:This article shows how cash flow statements which are prepared by many large companies in order to show their financial situation could serve as an ideal basis for calculating the corporate cash flow tax-liability.
SCIMA record nr: 230128
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