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The Resource The determination of corporate taxable income in the EU member states

The determination of corporate taxable income in the EU member states

Label
The determination of corporate taxable income in the EU member states
Title
The determination of corporate taxable income in the EU member states
Contributor
Subject
Language
eng
Summary
This book discusses whether elements of the international financial reporting standards (IFRS) meet the requirements of potential common European tax accounting rules. The analysis is based on general principles of taxation and on a comprehensive comparative survey of selected IFRS and tax accounting rules for all 25 EU member states (conducted by the universities of Goettingen, Mannheim, and Erlangen-Nuremberg with the support of PricewaterhouseCoopers). It concludes that, in principle, there is no irresolvable conflict between IFRS and the current tax accounting rules in the member states. After an introduction the book considers the general principles of taxation, followed by a comparative survey of IFRS and tax accounting rules in the EU member states, including taxation of corporations, determination of income, recognition, initial measurement, subsequent measurement, and special areas: pensions, leasing, treatment of domestic and foreign losses, and group taxation. Then follows an analysis of common and fundamental accounting principles, including conceptual accounting principles, accrual principles, treatment of losses, and definition of a group and consolidation. The appendices show how each country computes taxable income and grants tax incentives
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Endres, D
http://library.link/vocab/subjectName
  • corporate income tax
  • harmonization of tax
  • accounting principles
  • IFRS
Label
The determination of corporate taxable income in the EU member states
Instantiates
Publication
Extent
XVI, 824 p.
Isbn
9789041125507
Label
The determination of corporate taxable income in the EU member states
Publication
Extent
XVI, 824 p.
Isbn
9789041125507

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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