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              Books by Mario Grandinetti

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

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

              Edited by Grandinetti, Mario

              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 se...vere barrier to cross-border business caused by the '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. Fully explaining the remarkable recent improvement in the comparability of accounts that represent favourable 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 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. Because relevant, timely, reliable, and co
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              ISBN 9789041167460
              Available in EPUB
              Software Read in Browser or Adobe Ebook Compatible Device
              Language en
              Released NZ 17 Jun 2016
              Publisher Kluwer Law International
              Interest Age General Audience
              Series Eucotax European Taxation
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