... where particular caution is required when analysing financial statements over an extended period. Recent changes in the UK are put forward as an alternative to breaking the tax link, and a possible avenue for promoting the harmonization of taxation as well as financial reporting. © MCB UP Limited...

... © MCB UP Limited 2000 --> Taxation EMU UK business gives thumbs down for European Monetary Union in report published in November Keywords: Taxation, EMU In a survey commissioned by City law firm, Manches, 70 per cent of respondents believe that tax rates...

... Accounting Rules Sweden Taxation While both the European Union and the International Accounting Standards Committee pursue the objective of harmonizing national accounting practices, major differences between national accounting approaches remain. One important difference is between countries like...

... expenditure Public finance Public sector Spain Tax harmonization Taxation One of the basic features, if not the main feature, of the self‐government of the Basque Country is the Economic Agreement (Concierto Económico). The system of Economic Agreement is neither a recent innovation, nor...

...M. Penny The European Commission is attempting to harmonise taxes in the European Community but little progress has been made to date with the exception of indirect taxation. The diversity reflects the historic differences in the economic and social structures of the member states and it is shown...