LEADER 04722nam 22005413 450 001 9911007451803321 005 20250612154341.0 010 $a9789087228965$bePub 010 $a9789087228972$bPDF 010 $z9789087228828$bprint 024 7 $a10.59403/1hnbswp 035 $a(MiAaPQ)EBC31524298 035 $a(Au-PeEL)EBL31524298 035 $a(CKB)32742374900041 035 $a(Exl-AI)31524298 035 $a(OCoLC)1492985861 035 $a(EXLCZ)9932742374900041 100 $a20240714d2024 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aComputation of taxable business profits $ebook-tax conformity and other issues : 2023 EATLP Congress Luxembourg, 8-10 June 2023 /$feditor: Andrés Báez Moreno 205 $a1st ed. 210 1$aAmsterdam :$cIBFD Publications USA, Incorporated,$d2024. 210 4$d©2024. 215 $a1 online resource (813 pages) 225 1 $aEATLP International Tax Series,$x2589-9112 ;$vvolume 22 311 08$aPrint version: Aguiar et al., Nina Computation of Taxable Business Profits Amsterdam : IBFD Publications USA, Incorporated,c2024 9789087228828 327 $aCover -- 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)$7Generated by AI. 330 $aThis book attempts to answer two simple questions: do governments link the calculation of taxable business profits to the profit or loss resulting from applying accounting rules? Moreover, does it make sense to do so? The detailed responses to these two questions are provided in the general report and the 25 national reports that form its foundation. Additionally, the book analyses various cross-cutting aspects of the topic, including its constitutional dimension, its intersections with EU law, its prospects in recent initiatives for the internationalization of corporate taxation and its procedural implications. 410 0$aEATLP international tax series ;$vv. 22. 606 $aCorporate profits$xTaxation$xLaw and legislation$zEuropean Union countries$vCongresses 606 $aCorporations$xTaxation$xLaw and legislation$zEuropean Union countries$vCongresses 606 $aTaxation$xLaw and legislation$zEuropean Union countries$vCongresses 615 0$aCorporate profits$xTaxation$xLaw and legislation 615 0$aCorporations$xTaxation$xLaw and legislation 615 0$aTaxation$xLaw and legislation 701 $aAguiar$b Nina$01826128 702 $aBa?ez Moreno$b Andre?s 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 801 2$bUkOxU 912 $a9911007451803321 996 $aComputation of taxable business profits$94394062 997 $aUNINA