Separate Reporting

Separate Reporting is a method in the academic study of franchise tax that entails the independent declaration and calculation of tax liabilities by individual entities within a corporate group, distinguished from consolidated reporting by its requirement for each entity to report its own financial data without aggregation.

12

Publications

1.3K

Citations

39

Authors

16

Institutions

Publications per year

2017–2026

3

Variants

Separate Company Reporting

Authors

39

  1. AK
    Ans Kolk

    University of Amsterdam, Netherlands

    2 publications · 590 citations

    2

    h-index

  2. RT
    Rosemary Tan

    Singapore Science Park, Singapore

    1 publications · 14 citations

    1

    h-index

  3. MM
    Michael M. Hawkins

    University of Birmingham, United Kingdom

    1 publications · 366 citations

    1

    h-index

  4. MC
    Martín Cave

    University of Warwick, United Kingdom

    1 publications · 10 citations

    1

    h-index

  5. MA
    María Antonia García Benau

    Universitat de València, Spain

    1 publications · 26 citations

    1

    h-index

1–5 of 39

Venues

  1. Telecommunications Policy

    1 publications · 10 citations

    1

    h-index

  2. Ecological Management & Restoration

    1 publications · 92 citations

    1

    h-index

  3. 1

    h-index

  4. Journal of Accounting Auditing & Finance

    JAAF · 1 publications · 23 citations

    1

    h-index

  5. Revista de Contabilidad

    1 publications · 26 citations

    1

    h-index

1–5