The Resource Corporate tax and international accounting standards : recent developments in Italy
Corporate tax and international accounting standards : recent developments in Italy
Resource Information
The item Corporate tax and international accounting standards : recent developments in Italy represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Corporate tax and international accounting standards : recent developments in Italy represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article explains the IAS and IFRS discipline in Italy, the introduction of which should reduce compliance costs on market players and build a solid path toward the creation of the common consolidated corporate tax base, including the dependency principle, a (partial) double track approach, first application of international principles, the 'enhanced' dependency principle, Ministerial Decree no. 48/2009, effectiveness and the principle of neutrality, determining the Italian business tax, and the enlarged power of assessment
- Language
- eng
- Label
- Corporate tax and international accounting standards : recent developments in Italy
- Title
- Corporate tax and international accounting standards : recent developments in Italy
- Language
- eng
- Summary
- This article explains the IAS and IFRS discipline in Italy, the introduction of which should reduce compliance costs on market players and build a solid path toward the creation of the common consolidated corporate tax base, including the dependency principle, a (partial) double track approach, first application of international principles, the 'enhanced' dependency principle, Ministerial Decree no. 48/2009, effectiveness and the principle of neutrality, determining the Italian business tax, and the enlarged power of assessment
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 61 (2011),
- http://library.link/vocab/creatorName
- Mastellone, P
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- IAS
- IFRS
- CCCTB
- accounting
- Label
- Corporate tax and international accounting standards : recent developments in Italy
- Label
- Corporate tax and international accounting standards : recent developments in Italy
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Corporate-tax-and-international-accounting/flBslUhYoqI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Corporate-tax-and-international-accounting/flBslUhYoqI/">Corporate tax and international accounting standards : recent developments in Italy</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
