Accounting and taxation: Conjoined twins or separate siblings?
本文通过分析OECD和欧盟的反避税提案，探讨会计与税收的关系，指出IFRS削弱了会计数据在税收中的用途，欧盟正试图重新校准会计基础要素，这对会计发展有重要影响。
This paper explores the relationship between accounting and taxation through the recent proposals for curbing corporate tax avoidance advanced by the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU). The OECD is content to tweak pricing and fails to address the faultlines of accounting. The EU is promoting ?unitary taxation? and advocates a major reform of the way taxable profits are to be calculated. As IFRSs have reduced the usefulness of accounting numbers for taxation purposes, the EU has sought to recalibrate basic elements of accounting. This has considerable implications for the development of accounting.