The influence of corporate law and accounting principles in determining taxable income : proceedings of a seminar held in Geneva in 1996 during the 50th Congress of the International Fiscal Association /

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Bibliographic Details
Corporate Author: International Fiscal Association. Congress
Format: Book
Language:English
Published: The Hague ; Boston : Kluwer Law International, c1997.
Series:IFA congress seminar series ; 21b.
Subjects:
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Table of Contents:
  • Introduction / Per Thorell
  • Tax versus commercial accounting in Germany / Norbert Herzig
  • Tax accounting in Japan / Minoru Nakazato
  • The role of realisation : accounting, company law and taxation / Judith Freedman
  • Taxation in hyperinflationary economies / Angel Schindel, José Luis Shaw