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Title: Income taxation and accounting: conceptual tools for comparing European systems
Author: Aguiar, Nina
Keywords: Taxable income
Commercial accounts
Formal conformity
Legal accounting choices
Reverse dependence
Spanish system
Italian system
German system
French system
Portuguese system
Issue Date: 2010
Publisher: Wolters Kluwer
Citation: Aguiar, Nina (2010) - Income taxation and accounting: conceptual tools for comparing European systems. Rivista di Diritto e Pratica Tributaria Internazionale . ISSN 1012-1309. 3, p.1291-1309
Abstract: The different issues that can be identified in addressing the relationship between income taxation and accounting. Substantive and formal aspects of this relationship. The concept of a formal conformity relationship as meaning that sound legal choices made in commercial accounts are preclusive for tax purposes. The formal conformity relationship as a normative concept. How a formal conformity can be defined in a normative sense. The structural elements of the norm setting out a formal conformity. An application of the normative definition of formal conformity to the German, Spanish, Italian, French and Portuguese systems. Differences in the legal formulae used in these systems and an analysis of the meaning of these differences. The “reverse dependence” between tax accounting and commercial accounting. The recent development concerning “reverse dependence” in the studied five systems.
ISSN: 1121-4074
Appears in Collections:DDCS - Artigos em Revistas Não Indexados ao ISI/Scopus

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