04722nam 22005413 450 991100745180332120250612154341.09789087228965ePub9789087228972PDF9789087228828print10.59403/1hnbswp(MiAaPQ)EBC31524298(Au-PeEL)EBL31524298(CKB)32742374900041(Exl-AI)31524298(OCoLC)1492985861(EXLCZ)993274237490004120240714d2024 uy 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierComputation of taxable business profits book-tax conformity and other issues : 2023 EATLP Congress Luxembourg, 8-10 June 2023 /editor: Andrés Báez Moreno1st ed.Amsterdam :IBFD Publications USA, Incorporated,2024.©2024.1 online resource (813 pages)EATLP International Tax Series,2589-9112 ;volume 22Print version: Aguiar et al., Nina Computation of Taxable Business Profits Amsterdam : IBFD Publications USA, Incorporated,c2024 9789087228828 Cover -- Title Page -- Copyright Page -- Preface -- About the Editor -- About the Authors -- Table of Contents -- Part I: General Report -- Chapter 1: Computation of Taxable Business Profits: Book-Tax Conformity and Other Issues -- 1.1. Book-tax conformity: A universal problem with (quasi)universal solutions and a very asymmetric level of academic discussion -- 1.2. Financial statements and the computation of taxable business profits: Legal and factual links -- 1.2.1. Normative connections between accounting and tax rules in the calculation of taxable business profits: Material, formal and reverse dependence -- 1.2.1.1. Material dependence between accounting rules and tax rules in the computation of taxable business profits: Legal formulation, policy reasons and scope -- 1.2.1.1.1. Material dependence: Legal formulation -- 1.2.1.1.2. Material dependence: Policy reasons -- 1.2.1.1.3. Material dependence: Referred accounting rules -- 1.2.1.2. Formal dependence between accounting profits or loss figures and taxable business profits: Legal formulation and policy reasons -- 1.2.1.3. Legal reverse dependence: Legal formulation, policy reasons and scope -- 1.2.2. Factual connections between accounting and tax rules in the calculation of taxable business profits -- 1.3. Particular commercial and tax accounting issues -- 1.3.1. Elements of financial statements that relate to a reporting entity’s financial position and financial performance -- 1.3.1.1. Assets: Recognition and attribution -- 1.3.1.1.1. Recognition of assets -- 1.3.1.1.2. Attribution of assets -- 1.3.1.2. Liabilities and provisions: Recognition and measurement -- 1.3.2. Elements of financial statements that relate to a reporting entity’s financial performance -- 1.3.2.1. Income (revenue) -- 1.3.2.2. Expenses -- 1.3.3. Valuation/measurement -- 1.3.3.1. Valuation at recognition (historical cost)Generated by AI.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.EATLP international tax series ;v. 22.Corporate profitsTaxationLaw and legislationEuropean Union countriesCongressesCorporationsTaxationLaw and legislationEuropean Union countriesCongressesTaxationLaw and legislationEuropean Union countriesCongressesCorporate profitsTaxationLaw and legislationCorporationsTaxationLaw and legislationTaxationLaw and legislationAguiar Nina1826128Báez Moreno AndrésMiAaPQMiAaPQMiAaPQUkOxU9911007451803321Computation of taxable business profits4394062UNINA