Buch, Englisch, 267 Seiten, Format (B × H): 162 mm x 236 mm, Gewicht: 476 g
Buch, Englisch, 267 Seiten, Format (B × H): 162 mm x 236 mm, Gewicht: 476 g
Reihe: EUCOTAX Series on European Taxation
ISBN: 978-90-411-6745-3
Verlag: Wolters Kluwer
- criterion based on fair value;
- provisions applicable to income statements, notes, reports, and financial statements;
- rules applicable to the publication of documents;
- transparency in payments to governments;
- dispositions on exemptions;
- hierarchy of general provisions and principles;
- balance sheet and profit and loss account;
- simplifications for small- and medium-sized enterprises (SMEs);
- system of creditors’ protection; and
- protection of investors’ interests.
This book offers a comparative study of how accounting rules affect tax law in eleven major jurisdictions and provides an in-depth comparison of accounting and taxation from legislative, regulatory, and commercial perspectives. Different models of tax base determination are discussed and compared. How this will help you: The book is a peerless explication of the taxation choices granted to Member States under IAS/IFRS and EU Directive 2013/34 and how they will be affected by ongoing Commission initiatives. Since relevant, timely, reliable, and comparable information assumes a leading role in protecting the interests of investors, creditors, and other stakeholders, as well as in ensuring that all operators act on a level playing field under equal conditions, the analysis presented is of immeasurable value to lawyers, business persons, and officials concerned with taxation, in Europe and other states where international trade is being practiced.