Under this approach, taxable income would be determined from the consolidated accounts based on international accounting standards (IAS), which since 2005 have become legally binding for EU-listed companies’ financial reports. This offers full tax write-offs for losses within company groups, and transfer prices would no longer matter.
按照这种方式，可征税收入就会通过基于国际会计准则的(IAS)统一账目来决定。从2005年起，该准则成为欧盟上市公司财务报告的法定标准。这就为公司内部的亏损提供了完全的税务注销，而交易价格也不再重要。