TAC English (en) français (fr)

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TAC stands for Time Adjusted Cash[1]

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References

  1. Eurostat, Guidance notes issued under ESA 2010, Treatment of deferred tax assets (DTAs) and recording of tax credits related to DTAs in ESA2010, p.16: It is to be underlined that, according to ESA2010, an expenditure will always have to be recorded for payable tax credits, regardless of the accrual method used for the recording of taxes (time adjusted cash (TAC) or assessments and declarations (AD)). This shall be the case also in those circumstances where taxes were previously recorded on a net basis.
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