أثر تبني المعايير المحاسبية الدولية على التخطيط الضريبي الدول

Abstract

This study aims to investigate the impact of adopting International Accounting Standards on the efficiency of international tax planning by multinational corporations. To address the research problem, the descriptive approach was used in the theoretical part, covering International Accounting Standards in the context of inancial disclosure, the mechanisms of international tax planning under the manipulation of international ransfer pricing, along with a detailed examination of international tax issues. The analytical approach was also mployed in the applied study on Emaar Properties, where financial statements and data were analyzed to illustrate the tax planning mechanisms in accordance with the adoption of the income tax standard, disclosure of related-party transactions, and fair value in the assessment of investment properties. The study reached several conclusions, the most significant of which are : that the adoption of IAS 12 (Income Taxes) led to temporal tax planning through deferred taxes, and that the adoption of IAS 40 (Investment Property) resulted in tangible tax savings.