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The Resource Corporate tax base in the light of the IAS/IFRS and EU Directive 2013/34 : a comparative approach

Corporate tax base in the light of the IAS/IFRS and EU Directive 2013/34 : a comparative approach

Label
Corporate tax base in the light of the IAS/IFRS and EU Directive 2013/34 : a comparative approach
Title
Corporate tax base in the light of the IAS/IFRS and EU Directive 2013/34 : a comparative approach
Contributor
Subject
Language
eng
Summary
This book offers a comparative study of how accounting rules affect tax law in eleven major jurisdictions and provides an in-depth comparison of accounting and taxation from legislative, regulatory, and commercial perspectives. Different models of tax base determination are discussed and compared. The book is an explication of the taxation choices granted to Member States under IAS/IFRS and EU Directive 2013/34 and how they will be affected by ongoing Commission initiatives. Three introductory chapters usher in detailed comparative overviews of the effect of these rules on taxation in nine EU Member States as well as in two other major EU trading partners, the United States and Brazil
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Grandinetti, M
Series statement
Eucotax series on European Taxation
Series volume
vol. 48
http://library.link/vocab/subjectName
  • corporate income tax
  • tax base
  • harmonization of tax
  • CCCTB
  • accounting
  • IAS
  • IFRS
  • EU Directive
Label
Corporate tax base in the light of the IAS/IFRS and EU Directive 2013/34 : a comparative approach
Instantiates
Publication
Contents
  • Chapter 1: The unfinished harmonization of the accounting law in the EU
  • Strampelli, G.
  • Passador, M.L.
  • ; p. 3-19
  • Chapter 2: IAS/IFRS and the new Directive 2013/34/EU from the accounting perspective
  • Busso, D.
  • ; p. 23-38
  • Chapter 3: Differences and similarities between IAS/IFRS regulation and the new Directive
  • Cisi, M.
  • ; p. 39-64
  • Chapter 4: Accounting and taxation : Belgium
  • Traversa, E.
  • Peeters, S.
  • ; p. 67-83
  • Chapter 5: Accounting and taxation : Brazil / rBorges Polizelli, V.
  • ; p. 85-100
  • Chapter 6: Accounting and taxation : France
  • Jaune, R.
  • ; p. 101-114
  • Chapter 7: Accounting and taxation : Germany
  • Eggert, A.
  • ; p. 115-124
  • Chapter 8: Accounting and taxation : Italy
  • Grandinetti, M.
  • ; p. 125-140
  • Chapter 9: Accounting and taxation : Luxembourg
  • Eysinga, C. van
  • ; p. 141-150
  • Chapter 10: Accounting and taxation : Netherlands
  • Essers, P.H.J.
  • ; p. 151-162
  • Chapter 11: Accounting and taxation : Portugal
  • Aguiar, N.
  • Tormenta, J.
  • ; p. 163-182
  • Chapter 12: Accounting and taxation : Spain
  • Báez Moreno, A.
  • ; p. 183-201
  • Chapter 13: Accounting and taxation : UK
  • James, S.
  • ; p. 203-213
  • Chapter 14: Accounting and taxation : United States
  • Willis, S.J.
  • ; p. 215-232
  • Chapter 15: The harmonization of corporate income taxation : the CCCTB and the lessons from the U.S.
  • Bizioli, G.
  • ; p. 235-243
  • Chapter 16: A comparative perspective
  • Barassi, M.
  • ; p. 247-258
Extent
xxix, 267 p.
Isbn
9789041167453
Isbn Type
(print)
Label
Corporate tax base in the light of the IAS/IFRS and EU Directive 2013/34 : a comparative approach
Publication
Contents
  • Chapter 1: The unfinished harmonization of the accounting law in the EU
  • Strampelli, G.
  • Passador, M.L.
  • ; p. 3-19
  • Chapter 2: IAS/IFRS and the new Directive 2013/34/EU from the accounting perspective
  • Busso, D.
  • ; p. 23-38
  • Chapter 3: Differences and similarities between IAS/IFRS regulation and the new Directive
  • Cisi, M.
  • ; p. 39-64
  • Chapter 4: Accounting and taxation : Belgium
  • Traversa, E.
  • Peeters, S.
  • ; p. 67-83
  • Chapter 5: Accounting and taxation : Brazil / rBorges Polizelli, V.
  • ; p. 85-100
  • Chapter 6: Accounting and taxation : France
  • Jaune, R.
  • ; p. 101-114
  • Chapter 7: Accounting and taxation : Germany
  • Eggert, A.
  • ; p. 115-124
  • Chapter 8: Accounting and taxation : Italy
  • Grandinetti, M.
  • ; p. 125-140
  • Chapter 9: Accounting and taxation : Luxembourg
  • Eysinga, C. van
  • ; p. 141-150
  • Chapter 10: Accounting and taxation : Netherlands
  • Essers, P.H.J.
  • ; p. 151-162
  • Chapter 11: Accounting and taxation : Portugal
  • Aguiar, N.
  • Tormenta, J.
  • ; p. 163-182
  • Chapter 12: Accounting and taxation : Spain
  • Báez Moreno, A.
  • ; p. 183-201
  • Chapter 13: Accounting and taxation : UK
  • James, S.
  • ; p. 203-213
  • Chapter 14: Accounting and taxation : United States
  • Willis, S.J.
  • ; p. 215-232
  • Chapter 15: The harmonization of corporate income taxation : the CCCTB and the lessons from the U.S.
  • Bizioli, G.
  • ; p. 235-243
  • Chapter 16: A comparative perspective
  • Barassi, M.
  • ; p. 247-258
Extent
xxix, 267 p.
Isbn
9789041167453
Isbn Type
(print)

Library Locations

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