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Accounting and taxation: Conjoined twins or separate siblings?

Sikka, P (2017) 'Accounting and taxation: Conjoined twins or separate siblings?' Accounting Forum. ISSN 0155-9982

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Abstract

This paper explores the relationship between accounting and taxation through the recent proposals for curbing corporate tax avoidance advanced by the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU). The OECD is content to tweak pricing and fails to address the faultlines of accounting. The EU is promoting ?unitary taxation? and advocates a major reform of the way taxable profits are to be calculated. As IFRSs have reduced the usefulness of accounting numbers for taxation purposes, the EU has sought to recalibrate basic elements of accounting. This has considerable implications for the development of accounting.

Item Type: Article
Uncontrolled Keywords: Tax avoidance, Accounting, Transfer pricing, Accounting standards, Unitary taxation
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Social Sciences > Essex Business School
Depositing User: Jim Jamieson
Date Deposited: 18 Jan 2017 15:13
Last Modified: 29 Jan 2018 09:15
URI: http://repository.essex.ac.uk/id/eprint/18804

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