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

This text looks at the interaction between accounting, company law and taxation as one of the key issues in corporate regulation. The legal reasoning and debate are very much focused on whether a system is of one kind or another: a strong link between accounting and taxation/company law or not.

List of contents

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.

Product details

• Authors: Ifa, International Fiscal Associaiton (Ifa), International Fiscal Association (Ifa)
• Assisted by: International Fiscal Association Staff (Editor)
• Publisher: Wolters Kluwer Law & Business
• Languages: English
• Product format: Paperback / Softback
• Released: 01.01.1997
• EAN: 9789041104779
• ISBN: 978-90-411-0477-9
• No. of pages: 64
• Dimensions: 156 mm x 234 mm x 4 mm
• Weight: 118 g
• Series: Developments in International; Ifa Congress Series Set
• Subject: Social sciences, law, business > Business > Economics