Distributable reserves and Divergence: Difference between pages

Revision as of 05:59, 17 August 2022

1. Law - regulation - systems - practices.

An increase in differences and inconsistencies in laws, regulation, systems or practices.

The opposite of harmonisation.

2. Markets - other differences.

Any newly arising difference, or increasing difference.

@@ Line 1: / Line 1: @@
-''Company law.''
+.  ''Law - regulation - systems - practices.''
-The part of a company's total reserves which can legally be paid out to shareholders, usually in the form of dividends.
+An increase in differences and inconsistencies in laws, regulation, systems or practices.
+The opposite of harmonisation.
+.  ''Markets - other differences.''
+Any newly arising difference, or increasing difference.
 ==See also==
-* [[Dividends]]
+* [[Business in Europe: Framework for Income Taxation]]
-* [[Reserves]]
+* [[Equivalence]]
-* [[IFRS_–_issues_for_the_treasurer|IFRS – issues for the treasurer]]
+* [[European Union]]
+* [[European Union (Withdrawal Agreement) Act 2020]]
+* [[Goal congruence]]
+* [[Harmonisation]]
+* [[Protectionism]]
+* [[Regulatory arbitrage]]
+* [[Tax arbitrage]]
+* [[Tax harmonisation]]
-[[Category:Accounting,_tax_and_regulation]]
+[[Category:The_business_context]]