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Vol 23 No 6 June/July 2018

Book of the Month

Cover of Drafting Commercial Agreements

Drafting Commercial Agreements

Price: £110.00

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

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ISBN13: 9789041104779
ISBN: 9041104771
Published: December 0002
Publisher: Kluwer Law International
Format: Paperback
Price: £69.00

Despatched in 10 to 12 days.

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.

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Tax versus commercial accounting in Germany, N. Herzig; tax accounting in Japan, M. Nakazato; the role of realization - accounting, company law and taxation, J. Freedman; taxation in hyperinflationary economies, A. Schindel and J.L. Shaw.

Series: IFA Congress Seminar

Cross-border Effects of Restructuring Including Change of Legal Form
ISBN 9789041116796
Published October 2001
Kluwer Law International
Taxation of Expatriates ISBN 9789041110114
Published August 1998
Kluwer Law International
Secondary Adjustments and Related Aspects of Transfer Pricing Corrections
ISBN 9789041101587
Published February 1996
Kluwer Law International
Environmental Taxes and Charges
ISBN 9789041100689
Published November 1995
Kluwer Law International
Taxation Issues in a Federal State and Economic Groupings with Concurrent Taxing Authorities
ISBN 9789041104762
Published December 0002
Kluwer Law International
Tax Treaties and Local Taxes
ISBN 9789065447029
Published December 0002
Kluwer Law International
Taxation of Non-resident Entertainers
ISBN 9789041102850
Published December 0002
Kluwer Law International
Practical Experience with the OECD Transfer Pricing Guidelines
ISBN 9789041112989
Published December 0002
Kluwer Law International