The determination of corporate taxable income in the EU member states:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Alphen aan den Rijn [u.a.]
Kluwer Law Internat.
2007
|
| Schlagworte: | |
| Online-Zugang: | Klappentext Inhaltsverzeichnis |
| Beschreibung: | XVI, 824 S. |
| ISBN: | 9041125507 9789041125507 |
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Datensatz im Suchindex
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|---|---|
| adam_text | Dieter Endres The Determination
Andreas Oestreicher
Wolfram Scheffler
Christoph Spengel
The
nspíred
he need to achieve some degree of direct tax harmony.
?he 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)
Reporting Standards (IFRS)
from which to
group accounts and are allowed for single-company
/mancia!
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 fre¬
quently to satis/y 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 ojten only available in the local language.
This comprehensive survey conducted by the universities
o/Goettingen, Mannheim, and Erlangen-Nuremberg with
the support of PricewaterhouseCoopers fills that gap. For
the/irsttime, details of the tax computations/or corpora¬
tions from all twenty-Zive member states of the
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 in¬
formation on the tax accounting rules in
The reader seeking a general impression of the scope of
the problem will quickly see the amount o/adjustment
needed i/IFRS is taken as a starting point/or 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.
This unparalleled work addresses a major knowledge deficit;
its tabular form presentation allows exact comparison
between all
o/any one country and the IFRS requirements.
Table
1
2
2.1
2.2
2.3
3
3.1
3.1.1
3.1.2
3.1.3
3.1.4
3.2
4
4.1
4.1.1
4.1.2
4.1.2.1
4.1.2.2
4.1.2.2.1
4.1.2.2.2
4.1.2.3
4.1.2.3.1
4.1.2.3.2
4.2
4.2.1
4.2.2
4.2.2.1
4.2.2.2
4.2.2.2.1
4.2.2.2.2
4.2.3
4.2.3.1
4.2.3.2
4.2.3.3
V
The determination of corporate taxable income
4.2.3.4
4.2.4
4.3
4.3.1
4.3.1.1
4.3.1.2
4.3.1.2.1
4.3.1.2.2
4.3.2
4.3.2.1
4.3.2.2
4.3.2.2.1
4.3.2.2.2
4.4
4.4.1
4.4.2
4.4.3
4.4.4
4.4.5
4.5
4.5.1
4.5.1.1
4.5.1.2
4.5.1.3
4.5.2
4.5.2.1
4.5.2.2
4.5.2.3
4.5.3
4.5.3.1
4.5.3.2
4.5.3.3
4.5.4
4.5.4.1
4.5.4.2
4.5.5
4.5.5.1
4.5.5.2
4.5.6
4.5.7
VI
Table
4.5.8
4.5.9
4.6
4.6.1
4.6.2
4.6.3
4.6.3.1
4.6.3.1.1
4.6.3.1.2
4.6.3.1.3
4.6.3.2
4.6.4
4.6.4.1
4.6.4.2
4.6.4.3
4.6.4.4
4.6.4.5
4.6.4.6
4.6.4.6.1
4.6.4.6.2
4.6.4.6.3
4.6.4.6.4
Analysis of common and fundamental accounting principles
5.1
5.2
5.2.1
5.2.1.1
5.2.1.2
5.2.1.3
5.2.2
5.2.2.1
5.2.2.2
5.2.2.3
5.2.2.4
5.2.2.5
5.3
5.4
Conclusion
VII
The determination of corporate taxable income
7
7.1
7.1.1
7.1.2
7.1.2.1
7.1.2.2
7.1.2.3
7.2
7.2.1
7.2.2
7.2.3
7.2.3.1
7.2.3.2
7.2.4
7.2.5
7.2.6
7.3
7.3.1
7.3.1.1
7.3.1.2
7.3.1.2.1
7.3.1.2.2
7.3.1.2.2.1
7.3.1.2.2.2
7.3.1.2.2.3
7.3.1.2.2.4
expansion of a business
7.3.1.2.3
7.3.2
7.3.2.1
7.3.2.2
7.4
7.4.1
7.4.2
7.4.3
7.4.4
7.4.5
7.5
7.5.1
VIII
Table
7.5.1.1
7.5.1.2
7.5.1.3
7.5.1.4
7.5.2
7.5.3
7.5.4
7.5.5
7.5.5.1
7.5.5.2
7.5.6
7.5.7
7.5.8
7.5.9
7.5.9.1
7.5.9.2
7.6
7.6.1
7.6.2
7.6.3
7.6.4
7.6.4.1
7.6.4.2
7.6.5
7.6.5.1
7.6.5.2
7.6.5.3
7.6.5.4
7.6.5.5
7.6.5.6
7.6.5.7
7.6.5.8
7.6.5.9
7.6.5.10
7.6.5.11
IX
|
| adam_txt |
Dieter Endres The Determination
Andreas Oestreicher
Wolfram Scheffler
Christoph Spengel
The
nspíred
he need to achieve some degree of direct tax harmony.
?he 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)
Reporting Standards (IFRS)
from which to
group accounts and are allowed for single-company
/mancia!
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 fre¬
quently to satis/y 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 ojten only available in the local language.
This comprehensive survey conducted by the universities
o/Goettingen, Mannheim, and Erlangen-Nuremberg with
the support of PricewaterhouseCoopers fills that gap. For
the/irsttime, details of the tax computations/or corpora¬
tions from all twenty-Zive member states of the
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 in¬
formation on the tax accounting rules in
The reader seeking a general impression of the scope of
the problem will quickly see the amount o/adjustment
needed i/IFRS is taken as a starting point/or 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.
This unparalleled work addresses a major knowledge deficit;
its tabular form presentation allows exact comparison
between all
o/any one country and the IFRS requirements.
Table
1
2
2.1
2.2
2.3
3
3.1
3.1.1
3.1.2
3.1.3
3.1.4
3.2
4
4.1
4.1.1
4.1.2
4.1.2.1
4.1.2.2
4.1.2.2.1
4.1.2.2.2
4.1.2.3
4.1.2.3.1
4.1.2.3.2
4.2
4.2.1
4.2.2
4.2.2.1
4.2.2.2
4.2.2.2.1
4.2.2.2.2
4.2.3
4.2.3.1
4.2.3.2
4.2.3.3
V
The determination of corporate taxable income
4.2.3.4
4.2.4
4.3
4.3.1
4.3.1.1
4.3.1.2
4.3.1.2.1
4.3.1.2.2
4.3.2
4.3.2.1
4.3.2.2
4.3.2.2.1
4.3.2.2.2
4.4
4.4.1
4.4.2
4.4.3
4.4.4
4.4.5
4.5
4.5.1
4.5.1.1
4.5.1.2
4.5.1.3
4.5.2
4.5.2.1
4.5.2.2
4.5.2.3
4.5.3
4.5.3.1
4.5.3.2
4.5.3.3
4.5.4
4.5.4.1
4.5.4.2
4.5.5
4.5.5.1
4.5.5.2
4.5.6
4.5.7
VI
Table
4.5.8
4.5.9
4.6
4.6.1
4.6.2
4.6.3
4.6.3.1
4.6.3.1.1
4.6.3.1.2
4.6.3.1.3
4.6.3.2
4.6.4
4.6.4.1
4.6.4.2
4.6.4.3
4.6.4.4
4.6.4.5
4.6.4.6
4.6.4.6.1
4.6.4.6.2
4.6.4.6.3
4.6.4.6.4
Analysis of common and fundamental accounting principles
5.1
5.2
5.2.1
5.2.1.1
5.2.1.2
5.2.1.3
5.2.2
5.2.2.1
5.2.2.2
5.2.2.3
5.2.2.4
5.2.2.5
5.3
5.4
Conclusion
VII
The determination of corporate taxable income
7
7.1
7.1.1
7.1.2
7.1.2.1
7.1.2.2
7.1.2.3
7.2
7.2.1
7.2.2
7.2.3
7.2.3.1
7.2.3.2
7.2.4
7.2.5
7.2.6
7.3
7.3.1
7.3.1.1
7.3.1.2
7.3.1.2.1
7.3.1.2.2
7.3.1.2.2.1
7.3.1.2.2.2
7.3.1.2.2.3
7.3.1.2.2.4
expansion of a business
7.3.1.2.3
7.3.2
7.3.2.1
7.3.2.2
7.4
7.4.1
7.4.2
7.4.3
7.4.4
7.4.5
7.5
7.5.1
VIII
Table
7.5.1.1
7.5.1.2
7.5.1.3
7.5.1.4
7.5.2
7.5.3
7.5.4
7.5.5
7.5.5.1
7.5.5.2
7.5.6
7.5.7
7.5.8
7.5.9
7.5.9.1
7.5.9.2
7.6
7.6.1
7.6.2
7.6.3
7.6.4
7.6.4.1
7.6.4.2
7.6.5
7.6.5.1
7.6.5.2
7.6.5.3
7.6.5.4
7.6.5.5
7.6.5.6
7.6.5.7
7.6.5.8
7.6.5.9
7.6.5.10
7.6.5.11
IX |
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| geographic | EU-landen gtt Europäische Union. Mitgliedsstaaten |
| geographic_facet | EU-landen Europäische Union. Mitgliedsstaaten |
| id | DE-604.BV022215243 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T16:27:05Z |
| indexdate | 2024-07-09T20:52:33Z |
| institution | BVB |
| institution_GND | (DE-588)3062064-8 |
| isbn | 9041125507 9789041125507 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-015426546 |
| oclc_num | 80332145 |
| open_access_boolean | |
| owner | DE-739 DE-M124 DE-N2 DE-M382 DE-19 DE-BY-UBM DE-12 DE-521 |
| owner_facet | DE-739 DE-M124 DE-N2 DE-M382 DE-19 DE-BY-UBM DE-12 DE-521 |
| physical | XVI, 824 S. |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| publisher | Kluwer Law Internat. |
| record_format | marc |
| spelling | The determination of corporate taxable income in the EU member states [Authors: Dieter Endres ...] PricewaterhouseCoopers Alphen aan den Rijn [u.a.] Kluwer Law Internat. 2007 XVI, 824 S. txt rdacontent n rdamedia nc rdacarrier Europäische Union (DE-588)5098525-5 gnd rswk-swf Internationale normen gtt Vennootschapsbelasting gtt Recht Steuer Corporation law European Union countries Corporations Taxation Law and legislation European Union countries Corporations Taxation European Union countries Tax accounting Law and legislation European Union countries Tax accounting European Union countries Steuerharmonisierung (DE-588)4125519-7 gnd rswk-swf Besteuerungsgrundlage (DE-588)4198716-0 gnd rswk-swf Mitgliedsstaaten (DE-588)4170174-4 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Gewinnermittlung (DE-588)4020915-5 gnd rswk-swf EU-landen gtt Europäische Union. Mitgliedsstaaten Europäische Union (DE-588)5098525-5 b Mitgliedsstaaten (DE-588)4170174-4 s Gewinnermittlung (DE-588)4020915-5 s Steuerrecht (DE-588)4116614-0 s Steuerharmonisierung (DE-588)4125519-7 s International Financial Reporting Standards (DE-588)4699643-6 s DE-604 Besteuerungsgrundlage (DE-588)4198716-0 s Endres, Dieter Sonstige (DE-588)10999826X oth PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft Sonstige (DE-588)3062064-8 oth Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015426546&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Klappentext Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015426546&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | The determination of corporate taxable income in the EU member states Europäische Union (DE-588)5098525-5 gnd Internationale normen gtt Vennootschapsbelasting gtt Recht Steuer Corporation law European Union countries Corporations Taxation Law and legislation European Union countries Corporations Taxation European Union countries Tax accounting Law and legislation European Union countries Tax accounting European Union countries Steuerharmonisierung (DE-588)4125519-7 gnd Besteuerungsgrundlage (DE-588)4198716-0 gnd Mitgliedsstaaten (DE-588)4170174-4 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Steuerrecht (DE-588)4116614-0 gnd Gewinnermittlung (DE-588)4020915-5 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4125519-7 (DE-588)4198716-0 (DE-588)4170174-4 (DE-588)4699643-6 (DE-588)4116614-0 (DE-588)4020915-5 |
| title | The determination of corporate taxable income in the EU member states |
| title_auth | The determination of corporate taxable income in the EU member states |
| title_exact_search | The determination of corporate taxable income in the EU member states |
| title_exact_search_txtP | The determination of corporate taxable income in the EU member states |
| title_full | The determination of corporate taxable income in the EU member states [Authors: Dieter Endres ...] PricewaterhouseCoopers |
| title_fullStr | The determination of corporate taxable income in the EU member states [Authors: Dieter Endres ...] PricewaterhouseCoopers |
| title_full_unstemmed | The determination of corporate taxable income in the EU member states [Authors: Dieter Endres ...] PricewaterhouseCoopers |
| title_short | The determination of corporate taxable income in the EU member states |
| title_sort | the determination of corporate taxable income in the eu member states |
| topic | Europäische Union (DE-588)5098525-5 gnd Internationale normen gtt Vennootschapsbelasting gtt Recht Steuer Corporation law European Union countries Corporations Taxation Law and legislation European Union countries Corporations Taxation European Union countries Tax accounting Law and legislation European Union countries Tax accounting European Union countries Steuerharmonisierung (DE-588)4125519-7 gnd Besteuerungsgrundlage (DE-588)4198716-0 gnd Mitgliedsstaaten (DE-588)4170174-4 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Steuerrecht (DE-588)4116614-0 gnd Gewinnermittlung (DE-588)4020915-5 gnd |
| topic_facet | Europäische Union Internationale normen Vennootschapsbelasting Recht Steuer Corporation law European Union countries Corporations Taxation Law and legislation European Union countries Corporations Taxation European Union countries Tax accounting Law and legislation European Union countries Tax accounting European Union countries Steuerharmonisierung Besteuerungsgrundlage Mitgliedsstaaten International Financial Reporting Standards Steuerrecht Gewinnermittlung EU-landen Europäische Union. Mitgliedsstaaten |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015426546&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015426546&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
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