The Resource Corporate tax and international accounting standards : recent developments in Italy

Corporate tax and international accounting standards : recent developments in Italy

Label
Corporate tax and international accounting standards : recent developments in Italy
Title
Corporate tax and international accounting standards : recent developments in Italy
Creator
Subject
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
Instantiates
Publication
Label
Corporate tax and international accounting standards : recent developments in Italy
Publication

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      52.37366609999999 4.9336932
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