Commentaries

Tax Memo


 SECTION 2   Accounting profit/loss 

 1.  Calculation 
3055
Rattachements 46 CTA 2009;
 
s 25 ITTOIA 2005;

 The starting point when calculating chargeable profits is the accounting profit/loss, which is generally prepared in accordance with strict accounting principles. The main requirements are compliance with Generally Accepted Accounting Principles (GAAP), and either International Accounting Standards (IFRS) (primarily listed companies) or UK Financial...

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