haku: @indexterm EUROPEAN COMMUNITIES / yhteensä: 133
viite: 18 / 133
Tekijä: | Kuiper, W. G. |
Otsikko: | European Communities : EC Commission proposes a directive on the harmonization of rules for the determination of taxable profits of enterprises. |
Lehti: | European Taxation
1988 : VOL. 28:10, p. 319-329 |
Asiasana: | PROFITS TAX HARMONIZATION EUROPEAN COMMUNITIES |
Kieli: | eng |
Tiivistelmä: | Efforts by the EC Commission to harmonize tax rules, based on provisions of a proposed Directive, which needs further clarification. The aims of the Directive, content, the taxes covered and scope, depreciation rules, base, period and method and miscellaneous provisions. General scope of capital gains, computation of gain or loss, tax deferral, liabilities and charges, inventory valuation (LIFO or FIFO) method, deductible business expenses, and valuation of other assets. Two charts cover depreciation methods, and stock valuation. |
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