Books » Series » Eucotax
By Da Silva, Bruno
The Impact of Tax Treaties and EU Law on Group Taxation Regimes is the first in-depth analysis of how tax treaties and EU law influence group taxation regimes. Taxation affects business decisions, including location, the form in which business is carried out, and the efficient al ...
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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 ...
By Mitroyanni, Ioanna
Explores the prospect for creating a group taxation system extending across national borders in the EC. The objective is to specify what shape the elements of such a system should take as well as to identify the areas of complexity or probable impasse.
Edited by Essers, P. H. J.; Raaijmakers, Theo; Russo, Ronald; Volume editor van der Schee, Pieter; Tas, Leo van der
Depending on the goals to be achieved, there are many ways to calculate a company's profits. This is to a great extent due to the different aims of financial and tax accounting. Financial accounting is undergoing a growing influence of IAS/IFRS. IFRS is also exerting a growing in ...
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Edited by Lang, Michael
Designed to analyze the allocation rules of the OECD Model Tax Convention and its equivalents in bilateral tax treaties. The contributors to the work examine the justification for these rules - as well as their scope - and highlight the most relevant interpretation and attendant ...
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