Harmonisation: Difference between revisions
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1. ''Law – regulation.'' | |||
The act of making laws, regulations, systems or practices the same - or sufficiently similar - in different countries, companies or the like, so that they can work together more easily. | |||
The act of making systems or | |||
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:Agreement on tax base harmonisation has been a slow process. | :Agreement on tax base harmonisation has been a slow process. | ||
:Supporters of harmonisation continue to argue the case, especially before their domestic electorates. | :Supporters of harmonisation continue to argue the case, especially before their domestic electorates. | ||
:Supporters of harmonisation have also proposed the introduction of a common tax base among a voluntary coalition of willing Member States if agreement among all Member States is not forthcoming. | :Supporters of harmonisation have also proposed the introduction of a common tax base among a voluntary coalition of willing Member States if agreement among all Member States is not forthcoming. | ||
:''Treasurer's Wiki, | |||
:''Common Consolidated Corporate Tax Base - Treasurer's Wiki'' | |||
:<span style="color:#4B0082">'''''Accounting harmonisation for crypto-assets'''''</span> | |||
:The regulation on prudential requirements for credit institutions... as it currently stands, is not tailored to crypto-assets in light of their high volatility... | |||
:A classification of crypto-assets as intangible assets (IAS 38) would automatically mean that crypto-assets would be deducted prudentially. Accounting standard setting bodies/authorities could pursue a harmonised accounting | |||
treatment by prescribing that banks should account for crypto-assets as intangible assets." | |||
:''Crypto-assets - European Central Bank'' | |||
:<span style="color:#4B0082">'''''Accepting some inconsistency'''''</span> | |||
:Existential coaching recognises that the client's worldview will only rarely be complete, coherent or consistent. | |||
:Whilst some aspects will be reconcilable, others will be incapable of being resolved or harmonised. | |||
:''Worldview - the Treasurer's Wiki'' | |||
2. ''European Union.'' | |||
Harmonisation refers to the determination of EU-wide legally binding standards to be met in all Member States. | Harmonisation refers to the determination of EU-wide legally binding standards to be met in all Member States. | ||
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==See also== | ==See also== | ||
* [[Common Consolidated Corporate Tax Base]] | |||
* [[Cryptoassets]] | |||
* [[Equivalence]] | * [[Equivalence]] | ||
* [[European Central Bank]] | |||
* [[European Union]] | * [[European Union]] | ||
* [[European Union (Withdrawal Agreement) Act 2020]] | * [[European Union (Withdrawal Agreement) Act 2020]] | ||
* [[Existential coaching]] | |||
* [[Goal congruence]] | * [[Goal congruence]] | ||
* [[ | * [[Payments and payment systems]] | ||
* [[Worldview]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:The_business_context]] | [[Category:The_business_context]] | ||
Revision as of 00:52, 25 June 2021
1. Law – regulation.
The act of making laws, regulations, systems or practices the same - or sufficiently similar - in different countries, companies or the like, so that they can work together more easily.
- Tax base harmonisation
- Agreement on tax base harmonisation has been a slow process.
- Supporters of harmonisation continue to argue the case, especially before their domestic electorates.
- Supporters of harmonisation have also proposed the introduction of a common tax base among a voluntary coalition of willing Member States if agreement among all Member States is not forthcoming.
- Common Consolidated Corporate Tax Base - Treasurer's Wiki
- Accounting harmonisation for crypto-assets
- The regulation on prudential requirements for credit institutions... as it currently stands, is not tailored to crypto-assets in light of their high volatility...
- A classification of crypto-assets as intangible assets (IAS 38) would automatically mean that crypto-assets would be deducted prudentially. Accounting standard setting bodies/authorities could pursue a harmonised accounting
treatment by prescribing that banks should account for crypto-assets as intangible assets."
- Crypto-assets - European Central Bank
- Accepting some inconsistency
- Existential coaching recognises that the client's worldview will only rarely be complete, coherent or consistent.
- Whilst some aspects will be reconcilable, others will be incapable of being resolved or harmonised.
- Worldview - the Treasurer's Wiki
2. European Union.
Harmonisation refers to the determination of EU-wide legally binding standards to be met in all Member States.
Also spelt Harmonization.
