Accounting and taxation in the Netherlands

Martin Hoogendoorn

European Accounting Review, 1996, vol. 5, issue 1, 871-882

Abstract: In the Netherlands accounting and taxation are formally independent, 'both in individual accounts and in group accounts. Both accounting and tax regulation leaves room for much flexibility. The regulation regarding accounting for deferred taxation is in conformity with IASC E49, except for the fact that in the Netherlands deferred taxes may be discounted.

Date: 1996
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DOI: 10.1080/09638189600000056

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