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Vol 22 No 4 April/May 2017

Book of the Month

Cover of Whistleblowing: Law and Practice

Whistleblowing: Law and Practice

Price: £175.00

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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.