IFA: The Influence of Corporate Law and Accounting Principles in Determining Taxable Income

The Influence of Corporate Law and Accounting Principles in Determining Taxable Income

By:

International Fiscal Association (Ifa)

Format:

Paperback / softback

Series:

IFA Congress Series Set

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Description

This text look at the interaction between accounting, company law and taxation as one of the key issues in corporate regulation. In most legal systems there seem to be, from a more theoretical perspective, rather undeveloped "principles" in this area. This is the case both for statutory provisions and case law. Though the questions are of fundamental importance for the different regulations involved, and are highly complicated, the legal reasoning and debate are very much focused on whether a system is of one kind or another. Either the system has a strong link between accounting and taxation/company law (conformity principle) or it has not.

Release date NZ

October 1st, 1997

Author

International Fiscal Association (Ifa)

Audiences

Postgraduate, Research & Scholarly
Professional & Vocational
Undergraduate

Pages

Series

IFA Congress Series Set

Dimensions

234x210x4

ISBN-13

9789041104779

Product ID

3879627

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