7Blake J,Fortes H,Salas O A. The relationship between tax regulations and financial accounting: A comparison of Germany,Spain and the United Kingdom [M]. Universitat Pompeu Fabra, 1993.
8James,Simon. "The relationship between accounting and taxation." [J]. The International Journal of Accounting: TIJA, 2002,27:310-323.
9James,S. (2002),"The Future International Tax Environ- ment",in A. Lymer and J. Hasseldine (eds.) The Inter- national Taxation System,Kluwer Academic Publishers, Boston,pp. 105-119.
10Alley. C. & James,S. (2005). The interface between financial accounting and tax accounting: A summary of current research. (Department of Accounting Working Paper Series,Number 84). Hamilton,New Zealand: University of Waikato.