Luxembourg

HASLEHNER, Werner; SALENTINY, Frank Tom Luc

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Luxembourg

HASLEHNER, Werner; SALENTINY, Frank Tom Luc

2024 • In Báez Moreno, Andrés (Ed.) Computation of Taxable Business Profits

Editorial reviewed

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https://hdl.handle.net/10993/61516

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Computation of Taxable Business Profits - National Report - Luxembourg.pdf

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Keywords :

Tax; accounting; book-tax conformity; accrochement; comptable; comptabilité; fiscalité; fiscal; Luxembourg; prudence; réalisation; realization; Lux GAAP; IFRS; droit; law

Disciplines :

Tax law

Author, co-author :

HASLEHNER, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)

SALENTINY, Frank Tom Luc ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)

External co-authors :

Language :

English

Title :

Luxembourg

Publication date :

May 2024

Main work title :

Computation of Taxable Business Profits

Author, co-author :

Báez Moreno, Andrés

Publisher :

IBFD, Amsterdam, Netherlands

ISBN/EAN :

978-90-8722-882-8

Collection name :

EATLP International Tax Series - Volume 22

Pages :

469-499

Peer reviewed :

Editorial reviewed

Focus Area :

Law / European Law

Available on ORBilu :

since 05 July 2024

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