This book attempts to answer two simple questions: do governments link the calculation of taxable business profits to the profit or loss resulting from applying accounting rules? Moreover, does it make sense to do so? The detailed responses to these two questions are provided in the general report and the 25 national reports that form its foundation. Additionally, the book analyses various cross-cutting aspects of the topic, including its constitutional dimension, its intersections with EU law, its prospects in recent initiatives for the internationalization of corporate taxation and its procedural implications.
Chapter 1. Computation of Taxable Business Profits: Book-Tax Conformity and Other Issues
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Chapter 3. Relations between Accounting and Taxation from an EU Law Perspective: Issues for Discussion
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Chapter 4. The Future of Book-Tax Conformity: Book-Tax Conformity, the Pillars and BEFIT
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