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Vol 22 No 10 Oct/Nov 2017

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Corporate Tax Base in the Light of IAS/IFRS and EU Directive 2013/34: A Comparative Approach

Edited by: Mario Grandinetti

ISBN13: 9789041167453
Published: July 2016
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £96.00



In stock.

Corporate Tax Base in the Light of the IAS / IFRS and EU Directive 2013/34: A Comparative Approach aims to address how companies’ tax bases will be determined under national law.

The recent relaunch of the European Commission’s Common Consolidated Corporate Tax Base (CCCTB) project promises a sorely needed leap forward in the harmonization of the rules by which companies calculate their taxable profits – in particular, the initiative hopes to remedy the severe barrier to cross-border business caused by the ‘accounting Tower of Babel’ by which companies’ tax bases are determined under national law.

This thorough analysis and commentary covers the influence of accounting rules on tax, considering both generally accepted standards – international accounting standards (IAS) and international financial reporting standards (IFRS) – and EU Directive 2013/34. Three introductory chapters usher in detailed comparative overviews of the effect of these rules on taxation in nine EU Member States as well as in two other major EU trading partners, the United States and Brazil.

What’s in this book:

Fully explaining the remarkable recent improvement in the comparability of accounts that represent favorable preconditions for creating a single market for financial services within the EU, this book covers every relevant detail, including the following and much more:-

  • criterion of evaluation of alternative fixed assets based on revaluated amounts;
  • 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.

Subjects:
Taxation
Contents:
Editors and Contributors.
Foreword.
Part I IAS/IFRS and the New Directive 2013/34/EU from the Commercial Law Perspective
Chapter 1 The Unfinished Harmonization of the Accounting Law in the EU Giovanni Strampelli & Maria Lucia Passador
Part II IAS/IFRS and the New EU Directive 2013/34 from the Accounting Perspective
Chapter 2 IAS/IFRS and the New Directive 2013/34/UE from the Accounting Perspective. Donatella Busso
Chapter 3 Differences and Similarities between IAS/IFRS Regulation and the New Directive. Maurizio Cisi
Part III Accounting and Taxation: Reports from Different Countries
Chapter 4 Accounting and Taxation: Belgium. Edoardo Traversa & Steven Peeters
Chapter 5 Accounting and Taxation: Brazil. Victor Borges Polizelli
Chapter 6 Accounting and Taxation: France. Renaud Jaune
Chapter 7 Accounting and Taxation: Germany. Andreas Eggert
Chapter 8 Accounting and Taxation: Italy. Mario Grandinetti
Chapter 9 Accounting and Taxation: Luxembourg. Charlène van Eysinga
Chapter 10 Accounting and Taxation: Netherlands. Peter H.J. Essers
Chapter 11 Accounting and Taxation: Portugal. Nina Aguiar & Júlio Tormenta
Chapter 12 Accounting and Taxation: Spain. Andrés Báez Moreno
Chapter 13 Accounting and Taxation: UK. Simon James
Chapter 14 Accounting and Taxation: United States. Steven J. Willis
Part IV CCCTB and Federal Income Tax: A US Lesson for the European Union? (From US to EU)
Chapter 15 The Harmonization of Corporate Income Taxation. The CCCTB and the Lessons from the U.S. Gianluigi Bizioli
Part V Comparative Survey.
Chapter 16 A Comparative Perspective. Marco Barassi
Index

Series: Eucotax Series on European Taxation

Double (Non-) Taxation and EU Law ISBN 9789041194107
To be published November 2017
Kluwer Law International
£137.00
EU Citizenship and Direct Taxation ISBN 9789041185846
Published October 2017
Kluwer Law International
£114.00
Transfer Pricing in the US: A Practical Guide ISBN 9789041191960
Published September 2017
Kluwer Law International
£93.00
Limitation on Benefits Clauses in Double Taxation Conventions 2nd ed ISBN 9789041161352
Published September 2017
Kluwer Law International
£155.00
The Impact of Tax Treaties and EU Law on Group Taxation Regimes ISBN 9789041169051
Published August 2016
Kluwer Law International
£142.00
Tax Treaty Override ISBN 9789041154064
Published April 2014
Kluwer Law International
£104.00
Fixed Establishments in European VAT ISBN 9789041145543
Published August 2013
Kluwer Law International
£96.00
CCCTB: Common Consolidated Corporate Tax Base - Selected Issues (EUCOTAX 35)
Edited by: Dennis Weber
ISBN 9789041138729
Published May 2012
Kluwer Law International
£112.00
Intermediation of Insurance & Financial Services in European VAT ISBN 9789041137326
Published August 2011
Kluwer Law International
£112.00
From Marks & Spencer to X Holding: The Future of Cross-Border Group Taxation ISBN 9789041133991
Published August 2011
Kluwer Law International
£104.00
Fiscal Sovereignty of the Member States in an Internal Market: Past and Future ISBN 9789041134035
Published December 2010
Kluwer Law International
£104.00
Europe-China Tax Treaties ISBN 9789041132161
Published June 2010
Kluwer Law International
£104.00
Taxation of Ucits: Austria Germany the Netherlands and the Uk ISBN 9789041128393
Published October 2009
Kluwer Law International
£110.00
Integration Approaches to Group Taxation in European Internal Market ISBN 9789041127792
Published October 2008
Kluwer Law International
£108.00
Tax Compliance Costs for Companies in an Enlarged European Community ISBN 9789041126665
Published May 2008
Kluwer Law International
£144.00
ECJ-Recent Developments in Direct Taxation ISBN 9789041125095
Published March 2006
Kluwer Law International
£116.00
Tax Avoidance and EC Treaty Freedoms ISBN 9789041124029
Published December 2005
Kluwer Law International
£145.00
Limitation on Benefits Clauses in Double Taxation Conventions ISBN 9789041123701
Published December 2005
Kluwer Law International
Out of print
£123.00
WTO and Direct Taxation ISBN 9789041123718
Published May 2005
Kluwer Law International
£245.00
Tax Competition and EU Law
Carlo PintoResearch Associate, Department of Law, University of Amsterdam, Netherlands
ISBN 9789041199133
Published May 2003
Kluwer Law International
£189.00
Settlement of Disputes in Tax Treaty Law ISBN 9789041199041
Published September 2002
Kluwer Law International
£194.00
Tax Treaty Interpretation
Edited by: Michael Lang
ISBN 9789041198570
Published June 2002
Kluwer Law International
£162.00
The Impact of Community Law on Tax Treaties: Issues and Solutions ISBN 9789041198600
Published February 2002
Kluwer Law International
£175.00
The Compatibility of Anti-abuse Provisions in Tax Treaties with EC Law
ISBN 9789041196781
Published January 1999
Kluwer Law International
£171.00
The Principle of Equality in European Taxation
ISBN 9789041196934
Published December 0002
Kluwer Law International
£158.00