Relating to the taxation of corporate income, examine international differences in: (a) The calculation of taxable income;

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Relating to the taxation of corporate income, examine international differences in:
(a) The calculation of taxable income;
(b) The 'system' of taxation (e.g. classical, imputation);
(c) The effect of taxes on accounting valuation and measurement; and (d) the calculation of the tax numbers shown in financial statements.

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Comparative international accounting

ISBN: 978-0273703570

9th Edition

Authors: Christopher nobes, Robert parker

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