ISSN van de serie: ISSN 1566-0737. Keerzijde titelpagina vermeldt de werkelijke uitgever: Kluwer Law International. Includes bibliographical references and index.
Summary:
Corporate Tax Base in the Light of the IAS / IFRS and EU Directive 2013/34'. A Comparative Approach aims to address how companies? tax bases will be determined under national law. The recent relaunch of the European Commission?s Common Consolidated Corporate Tax Base (CCCTB) project promises a sorely needed leap forward in the harmonization of the rules by which companies calculate their taxable profits ? in particular, the initiative hopes to remedy the severe barrier to cross-border business caused by the ?accounting Tower of Babel? by which companies? tax bases are determined under national law. 0This thorough analysis and commentary covers the influence of accounting rules on tax, considering both generally accepted standards ? international accounting standards (IAS) and international financial reporting standards (IFRS) ? and EU Directive 2013/34. 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.
Series:
EUCOTAX series on European taxation, 1566-0737 ; volume 48
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