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By Essers, Peter HJ
The introduction of IAS/IFRS will have significant consequences for tax accounting, disclosure and corporate law accounting concepts in individual Member States. Since IAS/IFRS is strongly influenced by the Anglo-American view on accounting, a question arises regarding its potent ...
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By Essers, Peter HJ; Flutsch, Paul A.; Utee, Manon A.; Edited by Ultee, Manon A.
This work examines the extent to which income taxation is influenced by the issue of environmental protection in EU Member States. Reports from seven countries belonging to the EUCOTAX investigate the relationship between environmental policy and direct taxation.
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By Essers, Peter HJ; De Bont, Guido JME; Kemmeren, Eric CCM; Edited by Kemmeren, Eric C. C. M.
The impact of the European Community and European Community law on taxation has become increasingly important. This text focuses on the question of whether anti-abuse provisions in tax treaties may be in conflict with EC law, especially the fundamental freedoms contained in the E ...
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