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Author:Meussen, G. T. K.
Title:Valuation and depreciation of fixed assets for profit taxation
Journal:European Taxation
1999 : JAN, VOL. 39:1, p. 14-19
Index terms:ASSETS
PROFIT
DEPRECIATION
VALUATION
EUROPE
Language:eng
Abstract:The article surveys the valuation and depreciation of assets in Sweden, France, Germany, the Netherlands and the United Kingdom. Different forms of advance depreciation as a tax incentive are also considered.
SCIMA record nr: 183461
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