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) (Paperback, 1997)
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.
Product Identifiers
Publisher
Kluwer Law International
ISBN-13
9789041104779
eBay Product ID (ePID)
95768963
Product Key Features
Subject Area
Tax Law
Author
International Fiscal Association (Ifa)
Publication Name
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
Format
Paperback
Language
English
Publication Year
1997
Type
Textbook
Number of Pages
64 Pages
Additional Product Features
Title_Author
International Fiscal Association (Ifa)
Series Title
Ifa Congress Series Set
Country/Region of Manufacture
Netherlands
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