The Tax and Accounting course will explore the relationship between accounting and taxation. We shall discuss issues such as the following:

  • Do tax and commercial accounts have the same objectives?
  • What are the advantages and disadvantages of following financial or commercial accounts (book) without modification for tax purposes?
  • What will be the effect of developments in accounting standards on the taxation debate?
  • What was the impact of the recent banking crisis on taxable profits and on the debate about fair value accounting?

The course is taught by [TBD] and Professor Judith Freedman