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Biblioteca Digital do IPB (53.442 recursos)

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DDCS - Artigos em Proceedings Não Indexados ao ISI

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  1. Do commercial accounts and the tax base have to be aligned?

    Aguiar, Nina
    A “formal linkage” between taxable income and commercial annual accounts forms a pillar of corporate tax. Its rationales are practicability; the annual accounts as a meaning of proof as to discretionary accounting judgments; and the notion that commercial income as a basis for taxation matches the ability to pay principle. These rationales assume that commercial income features suit the ability to pay requirements, an idea that has been contested recently on the basis that the IAS/IFRS normative system is conceived for purposes very different from those of taxation and therefore the “formal linkage” rule should be abandoned. In this paper...
    - 23-ene-2018

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