48
Views
10
CrossRef citations to date
0
Altmetric
Original Articles

Relationships between accounting and taxation in France

&
Pages 845-857 | Published online: 28 Sep 2006
 

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.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.