Opportunity or threat? (TT Sept02 p41-43)

In the wake of the imminent adoption of the International Accounting Standards (IAS), most corporate treasurers would intuitively consider European Union (EU) regulations to be a further external constraint which will make their lives difficult and could potentially render their existing tax and treasury structures ineffective. However, some recent tax rulings are definitely a mixture of good and bad news. This article looks briefly at the impact of International Accounting Standards before exploring some recent European tax rulings.

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