Inside Business: DTAs no longer pass common sense test

Geen categoriejul 10 2013, 11:30
On the face of it Spanish banks are cheating again, or at least they are trying to. Faced with the imminent introduction of new capital rules, under the terms of the Basel III global rule book, they are trying to get around a tighter definition of what counts as capital, by having so-called deferred tax assets reclassified as more valuable guaranteed tax credits.
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