Computation of Taxable Business Profits: Book-Tax Conformity and Other Issues by Andrés Báez Moreno (Editor) published by IBFD (6/2023).
This volume results from a research project on the relationship between accounting and tax conducted on behalf of the European Association of Tax Law Professors (EATLP) in the academic year 2022-2023. However, the work started much earlier, when the Academic Committee of the EATLP selected this topic during the EATLP Online Congress 2021. The General Reporter immediately began work, assisted by a committee of tax lawyers and accountants, on designing a questionnaire that would make it possible to draw up the National Reports of the various branches of the EATLP. The Academic Committee approved the nal version of the questionnaire during the EATLP Congress 2022 at Wirtschafts Universität Wien so that the National Reporters could begin drafting the documents due by the end of 2022. Based on the 25 National Reports received, the General Reporter drew up its conclusions document (see chapter 1, General Report) and pro posed to ve renowned authors the elaboration of the topical reports on which the 2023 EATLP Congress in Luxembourg would be based. These distinguished academics produced four topical reports on the pros and cons of linking commercial accounts and taxable pro ts, the topic’s European and procedural law facets, and the future of book-tax conformity under Pillars One and Two and the Business in Europe Framework for Income Taxation.
