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

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22.6 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: 9780273714767

10th Edition

Authors: Christopher Nobes, Robert B. Parker

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