The Resource Measuring company income tax on the basis of the international accounting standards/international financial reporting standards (IAS/IFRS): the Italian case

Measuring company income tax on the basis of the international accounting standards/international financial reporting standards (IAS/IFRS): the Italian case

Label
Measuring company income tax on the basis of the international accounting standards/international financial reporting standards (IAS/IFRS): the Italian case
Title
Measuring company income tax on the basis of the international accounting standards/international financial reporting standards (IAS/IFRS): the Italian case
Creator
Subject
Language
eng
Summary
This article focuses on the relationships between accounting for financial purposes and computing income taxes in Italy today. The main subject is the evolution of the Italian fiscal system following the choice to impose (or permit) the adoption of the IAS/IFRS (international accounting stadards/international financial reporting standards) for the preparation of the financial statements of many types of enterprise. The author also makes some general considerations that, even if not specific to the case in question, may be of interest because they are based on practical experience. These considerations deal mainly with the role that the IAS/IFRS may theoretically have on determining companies' income tax base
Citation source
In: British tax review. - London. - (2010),
http://library.link/vocab/creatorName
Venuti, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • IAS
  • IFRS
  • tax accounting
Label
Measuring company income tax on the basis of the international accounting standards/international financial reporting standards (IAS/IFRS): the Italian case
Instantiates
Publication
Label
Measuring company income tax on the basis of the international accounting standards/international financial reporting standards (IAS/IFRS): the Italian case
Publication

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