Newsletter   Secure Checkout   Shopping Cart (0 Items)  
Search:    Welcome Guest! Save up to 30-40% on most items with our awesome everyday discounts!

The Determination of Corporate Taxable Income in the EU Member States [Hardcover]

By Dieter Endres (Author)
Our Price $ 318.24  
Item Number 189017  
Buy New $318.24
Available on the Internet only.

Item description for The Determination of Corporate Taxable Income in the EU Member States by Dieter Endres...

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.

Promise Angels is dedicated to bringing you great books at great prices. Whether you read for entertainment, to learn, or for literacy - you will find what you want at!

Item Specifications...

Studio: Kluwer Law International
Pages   848
Est. Packaging Dimensions:   Length: 9.8" Width: 6.6" Height: 1.9"
Weight:   3.15 lbs.
Binding  Hardcover
Release Date   Dec 15, 2006
Publisher   Kluwer Law International
ISBN  9041125507  
ISBN13  9789041125507  

Availability  87 units.
Availability accurate as of Oct 26, 2016 11:21.
Usually ships within one to two business days from La Vergne, TN.
Orders shipping to an address other than a confirmed Credit Card / Paypal Billing address may incur and additional processing delay.

More About Dieter Endres

Register your artisan biography and upload your photo! Are You The Artisan or Author behind this product?
Improve our customers experience by registering for an Artisan Biography Center Homepage.

Product Categories

1Books > Subjects > Law > General
2Books > Subjects > Law > International Law
3Books > Subjects > Law > Taxation > Tax Law
4Books > Subjects > Law > Taxation
5Books > Subjects > Professional & Technical > Law > International Law
6Books > Subjects > Professional & Technical > Law > Taxation > General
7Books > Subjects > Professional & Technical > Law > Taxation

Reviews - What do customers think about The Determination of Corporate Taxable Income in the EU Member States?

Be the first to write a review about The Determination of Corporate Taxable Income in the EU Member States

Ask A Question or Provide Feedback regarding The Determination of Corporate Taxable Income in the EU Member States

Item Feedback and Product Questions
For immediate assistance call 888.395.0572 during the hours of 10am thru 8pm EST Monday thru Friday and a customer care representative will be happy to help you!

Help us continuously improve our service by reporting your feedback or questions below:

I have a question regarding this product
The information above is incorrect or conflicting
The page has misspellings or incorrect grammar
The page did not load correctly in my browser or created an error.

Email Address:
Anti Spam Question. To combat spammers we require that you answer a simple question.
What color is the sky?
Leave This Blank :
Do Not Change This Text :

Add This Product Widget To Your Website

Looking to add this information to your own website? Then use our Product Widget to allow you to display product information in a frame that is 120 pixels wide by 240 pixels high.

    Copy and paste the following HTML into your website and enjoy!

Order toll-free weekdays 10am thru 10pm EST by phone: 1-888-395-0572 (Lines are closed on holidays & weekends.)
Customer Service | My Account | Track My Orders | Return Policy | Request Free Catalog | Email Newsletter

Gift Certificates
RSS Feeds
About Us
Contact Us
Terms Of Use
Privacy Policy