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The Resource Aligning tax and accounting profits : the need to review current legislation : discussion paper

Aligning tax and accounting profits : the need to review current legislation : discussion paper

Label
Aligning tax and accounting profits : the need to review current legislation : discussion paper
Title
Aligning tax and accounting profits : the need to review current legislation : discussion paper
Creator
Subject
Language
eng
Summary
This discussion paper contains a detailed consideration of selected existing corporate tax legislation concerning schedule A, the anti-avoidance rules for companies and the rules for group relief set out in schedule 18 ICTA 1988. The authors conclude that, in the light of the trend to aligning taxable profit with accounting profit, existing corporation tax law must be reviewed before any redrafting under the Tax Rewrite Project
http://library.link/vocab/creatorName
  • Macdonald, G
  • Martin, D
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
TLRC discussion paper
Series volume
no. 5
http://library.link/vocab/subjectName
  • corporate income tax
  • tax reform
  • anti-avoidance
  • group treatment
Label
Aligning tax and accounting profits : the need to review current legislation : discussion paper
Instantiates
Publication
Extent
60 p.
Isbn
9781903274392
Label
Aligning tax and accounting profits : the need to review current legislation : discussion paper
Publication
Extent
60 p.
Isbn
9781903274392

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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