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The Determination of Corporate Taxable Income in the EU Member States (Hardcover)
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The Determination of Corporate Taxable Income in the EU Member States (Hardcover)
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The survey underpinning this invaluable work was inspired by an
increasing appreciation within the EU of the need to achieve some
degree of direct tax harmony. The essential starting point for such
an undertaking is a set of standardized rules for the computation
of EU-wide income. Company law developments point to the
International Accounting Standards (IAS) / International Financial
Reporting Standards (IFRS) financial statements as a basis from
which to work. IFRS are now required for published group accounts
and are allowed for single-company financial statements. However,
as explained in the text, there are serious drawbacks to basing any
form of national taxation on IFRS as they stand. IFRS are not
designed with tax policy objectives in mind and change too
frequently to satisfy any claim to tax legal certainty. Public
debate is hampered by a general lack of knowledge of tax accounting
customs in other countries, especially as reliable works are often
only available in the local language. This comprehensive survey
conducted by the universities of Goettingen, Mannheim, and
Erlangen-Nuremberg with the support of PricewaterhouseCoopers fills
that gap. For the first time, details of the tax computations for
corporations from all twenty-five member states of the EU have been
collated in a common format and are compared with the IFRS
treatment. The book is an invaluable reference work providing the
practitioner with a broad range of information on the tax
accounting rules in all EU countries. The reader seeking a general
impression of the scope of the problem will quickly see the amount
of adjustment needed if IFRS is taken as a starting point for
designing a set of common tax accounting rules. The reader seeking
a basis for taking an active part in the public debate will find a
wealth of detail in the Appendices showing exactly how each country
computes taxable income and grants tax incentives. The work,
unrivalled in the literature, addresses a major knowledge deficit;
its tabular form presentation allows exact comparison between all
EU countries as well as between the present rules of any one
country and the IFRS requirements.
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