European Union: International accounting standards - a "starting point" for a common European tax base?

• Autores: Wolfgang Schön
• Localización: European taxation, ISSN 0014-3138, Vol. 44, Nº. 10, 2004, págs. 426-440
• Idioma: inglés
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• Dialnet Métricas: 3 Citas
• Resumen

  • In the author's view, there are no major institutional obstacles to a tax regulation which recognizes the IAS/IFRS as binding European law in the company law and capital market sector. He tries to evaluate which standard will best serve the interests of the tax administration and the business community.