The Resource The David R. Tillinghast lecture : the odd couple : a common future for financial and tax accounting?

The David R. Tillinghast lecture : the odd couple : a common future for financial and tax accounting?

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The David R. Tillinghast lecture : the odd couple : a common future for financial and tax accounting?
Title
The David R. Tillinghast lecture : the odd couple : a common future for financial and tax accounting?
Creator
Subject
Language
eng
Summary
This paper deals with the debate on book-tax conformity. First it discusses the globalization of accounting rules and compares the ongoing controversies in Germany, the United Kingdom, and the United States. International developments in the European Union and transfer pricing are examined. Then some conceptual issues of book-tax conformity are discussed: The purpose of tax accounting - raising revenue; Ability to pay; Efficiency; Certainty; Information, liquidity, and taxation; followed by policy issues of tax accounting and financial accounting: "Pollution" of the standard-setting process; "Privatization" and "internationalization" of tax legislation and adjudication?; Strategic management behaviour; Book-tax conformity and the corporate tax shelter debate. The paper concludes with the international perspective
Citation source
In: Tax law review. - New York. - Vol. 58 (2005),
http://library.link/vocab/creatorName
Schön, W
Geographic coverage
  • International
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • accounting
  • tax accounting
  • globalization
  • transfer pricing
  • ability to pay
  • tax shelter
Label
The David R. Tillinghast lecture : the odd couple : a common future for financial and tax accounting?
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Publication
Label
The David R. Tillinghast lecture : the odd couple : a common future for financial and tax accounting?
Publication

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