Download This PaperTrue and Fair View and Tax Accounting
21 Pages Posted: 1 Feb 2020
Date Written: January 8, 2020
Abstract
Accountants, and to a lesser extent also (tax) lawyers, have been arguing for decades now on the content and practical consequences of the True and Fair View Principle. This papers tries to demonstrate that: i) True and Fair View is nothing different from what lawyers already know under different names (teleological interpretation, analogy and anti-abuse rules); and ii) Not all contents of True and Fair View must have a consequence in tax accounting.
Keywords: True and Fair View, Commercial Accounting, Tax Accounting, Corporate Taxation
JEL Classification: J34, K22, M41
Suggested Citation: Suggested Citation
Báez, Andrés, True and Fair View and Tax Accounting (January 8, 2020). Available at SSRN: https://ssrn.com/abstract=3516044 or http://dx.doi.org/10.2139/ssrn.3516044
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