Relationships between accounting and taxation in France

A. Frydlender and D. Pham

European Accounting Review, 1996, vol. 5, issue 1, 845-857

Abstract: The historical background of relationships between accounting and taxation in France since 1914 reveals an unbalanced relationship favouring the primacy of fiscal law. The state of the art in methods of accounting for income taxes is reviewed including study of 'avis no20' on tan effect accounting method.

Date: 1996
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DOI: 10.1080/09638189600000054

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