Titlebook: Anticipated and Deferred Corporate Income Tax in Companies’ Financial Statements; M. A. Hoepen Book 1981 Springer Science+Business Media D

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The nature of timing differences and permanent differencesle income, can be permanent or temporary. This distinction is mostly referred to as the distinction between permanent differences and timing differences. In the case of permanent differences it is impossible to restore the causal relationship between book income and the amount of tax payable. So let us first look at these permanent differences.

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The valuation of timing differencesal value of deferred-tax liabilities and anticipated-tax claims. Second there is the question of whether an anticipated-tax claim should not be valued below its nominal or discounted value because of the risk that a claim cannot be offset on its reversal against the amount of tax payable then.