Belgium: International accounting standards and international financial reporting standards in Belgium : the revaluation of the relationship between accounting and taxation

• Autores: Jacqueline Haverals
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 5, 2005, págs. 199-208
• Idioma: inglés
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• Resumen

  • The author undertakes a comparative overview of the relationships between accounting and taxation in the European Union, reviews the origins of the Belgian corporate income tax and accounting legislation, analyses the nature and implications of the "connection" between these two branches of the law, and concludes by addressing the opportunities for the introduction of the "disconnection" or "independence" system in Belgium.