那么除了本节开头提及的“current tax里的往年over/underprovision”调整(即下表里的Adjustment to current tax charge in respect of prior years)以外,确实还有挺多类型的adjustments: 节选自BPP教材,引用了Rightmove plc的年报 其中诸如税率随时间的变动所导致的调整,其实也与资产负债表法的特点(面相未来,适用未来...
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Trump, expiring tax provisions, Republican, Tax Cuts and Jobs Act of 2017, tax planning, tax reform, TCJA Nearly half of work-from-home employees would quit if forced back to office fulltime Wednesday, January 22, 2025 Working from home is a convenience employees don't want to surrender...
This study examines the effect of the book income adjustment provision in the 1986 alternative minimum tax (AMT) on financial accounting practices. A model... DSW Wang - 《Journal of Accounting & Economics》 被引量: 163发表: 1992年 The Individual AMT: Problems and Potential Solutions. Originall...
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Shih W (2011b) The border tax adjustment provisions of the GATT/WTO and their implications on the design of energy and carbon tax. Int Trade Bus Law Rev, XIV, pp 53–84Shih WC (2011) The border tax adjustment provisions of the GATT/WTO and their implications on the design of ...
this set of interpretation is also applicable to other tax treaties concluded by China if the provisions of the relevant articles in those tax treaties are the same as those in the China/Singapore tax treaty. Thus, it is likely to have a wide impact to tax residents of other countries/regi...
But the budget also has a provision adjusting the flat tax downward for those Arizonans, so no one will pay a top rate above 4.5%. …the same as today. …No Arizonan will have to pay the threatened 8% rate, since the provisions forestalling it are immediate. …“Every Arizonan—no ...
The adjustment of over/under provision however, has no effect on current year’s provision in the statement of financial position. 1.1 Accounting treatment for under/over provision Previous year’s under provision increases current year’s tax charge in the income statement. This is because ...