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[null,"1.","Record Nr.",null,"UNINA9911007451803321"]
[null,null,"Titolo",null,"Computation of taxable business profits : book-tax conformity and other issues : 2023 EATLP Congress Luxembourg, 8-10 June 2023 / / editor: Andrés Báez Moreno"]
[null,null,"Pubbl/distr/stampa",null,"Amsterdam : , : IBFD Publications USA, Incorporated, , 2024"]
[{"$nulls":4},"©2024"]
[null,null,"ISBN",null,"9789087228965"]
[{"$nulls":4},"9789087228972"]
[{"$nulls":4},"9789087228828"]
[null,null,"Edizione",null,"[1st ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (813 pages)"]
[null,null,"Collana",null,"EATLP International Tax Series, , 2589-9112 ; ; volume 22"]
[null,null,"Soggetti",null,"Corporate profits - Taxation - Law and legislation - European Union countries"]
[{"$nulls":4},"Corporations - Taxation - Law and legislation - European Union countries"]
[{"$nulls":4},"Taxation - Law and legislation - European Union countries"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,"Nota di contenuto",null,"Cover -- Title Page -- Copyright Page -- Preface -- About the Editor -- About the Authors -- Table of Contents -- Part I: General Report --   Chapter 1: Computation of Taxable Business Profits: Book-Tax Conformity and Other Issues --     1.1. Book-tax conformity: A universal problem with (quasi)universal solutions and a very asymmetric level of academic discussion --     1.2. Financial statements and the computation of taxable business profits: Legal and factual links --       1.2.1. Normative connections between accounting and tax rules in the calculation of taxable business profits: Material, formal and reverse dependence --         1.2.1.1. Material dependence between accounting rules and tax rules in the computation of taxable business profits: Legal formulation, policy reasons and scope --           1.2.1.1.1. Material dependence: Legal formulation --           1.2.1.1.2. Material dependence: Policy reasons --           1.2.1.1.3. Material dependence: Referred accounting rules --         1.2.1.2. Formal dependence between accounting profits or loss figures and taxable business profits: Legal formulation and policy reasons --         1.2.1.3. Legal reverse dependence: Legal formulation, policy reasons and scope --       1.2.2. "]
[{"$nulls":4},"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)"]
[null,null,null,"Sommario/riassunto","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."]