The Corona outbreak may have certain effects on tax accounting. But it may have positive effects on the cash flow position.

Mireille Hendrikx, tax accounting expert of Atlas Tax Lawyers, explains: “It goes without saying that current tax positions are likely to be affected by the Corona pandemic. Assessments made for IFRS purposes are often based on criteria that differ from the relevant criteria applied for Dutch corporate income tax purposes. Consequently, deferred tax positions are also expected to be affected.” 

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