International: Valuation and depreciation of fixed assets for profit taxation

• Autores: Gerard Meussen
• Localización: European taxation, ISSN 0014-3138, Vol. 39, Nº. 1, 1999, págs. 14-20
• Idioma: inglés
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• Resumen

  • This article surveys the valuation and depreciation of assets in the Netherlands, France, Germany, Sweden and the United Kingdom. Different forms of advance depreciation (as a tax incentive) are also considered