Tax base

By Tolley in association with Nick Watson
Corporation_tax_img9

The following Corporation Tax guidance note by Tolley in association with Nick Watson provides comprehensive and up to date tax information covering:

  • Tax base
  • Rules for determining tax base
  • Manner of recovery
Rules for determining tax base

The tax base under IFRS is defined by one of four rules. These are:

More on Deferred tax and tax disclosures under IFRS:
Tax accounting and changes in tax laws
First time adoption of IFRS 15 ― Revenue from contracts with customers
IFRS introduction
First time adoption of IFRS
Tax disclosures
Business combinations and acquired intangible assets
IFRS - example tax note
Temporary differences
Find Tax Guidance quickly and avoid undue risks.
TolleyGuidance gives you direct access to critical, comprehensive and up-to-date tax information and expertise you can rely on.
Read full article