COMPUTATION OF TAXABLE BUSINESS PROFITS Book

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Primary computation of tax.pdf (4.54 MB)

Date

2024

Authors

Nina Aguiar, Jürg B. Altorfer, Arco Bobeldijk, Michel De Wolf, Emmanuel Dinh, Eva Eberhartinger, Benn Folkvord, Denis Fontaine-Besset, Judith Freedman, Ricardo André Galendi Júnior, Gülşen Gedik, Stefanie Geringer, Dave Goyvaerts, Mario Grandinetti, Werner Haslehner, Emer Hunt, Vangelis Kalaitzidakis, Sabine Kirchmayr, Inge Langhave, Hugo López López, Glen Loutzenhiser, Aleksandra Maksimovska Stojkova, Félix Daniel Martínez Laguna, Dániel Máté Kovács, René Matteotti, André Meyer, Savina Mihaylova-Goleminova, Ganeta Minkova, Fitore Morina, Elena Neshovska Kjoseva, Artor Nuhiu, Cecília Olexová, Stefan Olsson, Bedri Peci, Michal Radvan, Frank Salentiny, Eduardo Sanz Gadea, Luís Eduardo Schoueri, Roman Seer, Giovanni Strampelli, Miroslav Štrkolec, Maria Supera-Markowska, Eva Tomášková, Timo Torkkel, Félix Alberto Vega Borrego, Juan Zornoza Pérez

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IBFD

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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.

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https://elibrary.mra.mw/handle/123456789/99

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