The Resource Italy - developments in tax accounting

Italy - developments in tax accounting

Label
Italy - developments in tax accounting
Title
Italy - developments in tax accounting
Creator
Subject
Language
eng
Summary
Italy has traditionally adopted a "dependency" approach to tax accounting. The 2003 corporation law and tax reforms removed problems between accounting and tax rules. In 2005, Italy implemented International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) for the financial accounts of large taxpayers. At this stage, an attempt was made to safeguard neutrality between IAS and non-IAS taxpayers. Administrative difficulties, however, soon led to new provisions, introducing a dual system for IAS and non-IAS taxpayers, recognizing the relevance of "substance over form" and enhancing "dependency"
Citation source
In: European taxation. - Amsterdam. - Vol. 49 (2009),
http://library.link/vocab/creatorName
  • Magliocco, A
  • Sanelli, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax accounting
  • IFRS
  • IAS
Label
Italy - developments in tax accounting
Instantiates
Publication
Label
Italy - developments in tax accounting
Publication

Library Locations

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