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: