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Kluwer Law International Kluwer Law - Corporate Taxable Income in EU Member States

Amazon

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Description

This work by Kluwer Law International examines the determination of corporate taxable income across EU Member States. Based on an extensive survey, the text addresses the growing need for direct tax harmony within the European Union. It explores the necessity of standardized rules for computing EU-wide income, using International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) as a foundational basis. As company law evolves, the book analyzes how IFRS, which is required for published group accounts and permitted for single-company financial statements, serves as a starting point for these tax computations. This resource provides a detailed look at the relationship between financial reporting standards and tax law in a European context.

Key Features

This book from Kluwer Law International examines corporate taxable income across various EU Member States.

The text is based on a survey regarding the need for direct tax harmony within the European Union.

It discusses the use of International Accounting Standards (IAS) and IFRS as a basis for standardized income computation rules.

The content covers the application of IFRS for published group accounts and single-company financial statements.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
01 December 2006
Listed Since
02 January 2007

Barcode

No barcode data available

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