Relationships between accounting and taxation in France
AbstractThe historical background of relationships between accounting and taxation in France since 1914 reveals an unbalanced relationship favouring the primacy of fiscal law. The state of the art in methods of accounting for income taxes is reviewed including study of 'avis no20' on tan effect accounting method.
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Bibliographic InfoArticle provided by Taylor & Francis Journals in its journal European Accounting Review.
Volume (Year): 5 (1996)
Issue (Month): 1 ()
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Web page: http://www.tandfonline.com/REAR20
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- Margaret Lamb & Andrew Lymer, 1999. "Taxation research in an accounting context: future prospects and interdisciplinary perspectives," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 749-776.
- Eberhartinger, Eva L. E., 1999. "The Impact of Tax Rules on Financial Reporting in Germany, France, and the UK," The International Journal of Accounting, Elsevier, vol. 34(1), pages 93-119.
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- Pascal Dumontier & Real Labelle, 1998. "Accounting earnings and firm valuation: the French case," European Accounting Review, Taylor & Francis Journals, vol. 7(2), pages 163-183.
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