The Timing of Income Recognition in Tax Law and the Time Value of Money

Description:

'Moshe Shekel has produced a prodigious piece of work on timing, the result of a major research project… Few American practitioners, even in down economic times, can afford the time to write a comprehensive, comparative study, systematically pulling together the doctrine and the controversies about doctrine in three sophisticated jurisdictions—the United States, the United Kingdom, and Israel. But that comprehensive, comparative work is exactly what Shekel has given us.' - Erik M. Jensen, Columbia Journal of Tax Law, Vol. 1:262, 2010

subjects: Income tax,  Law and legislation,  Accounting,  Income tax, law and legislation,  Income tax, law and legislation, united states,  Accounting, law and legislation,  Income tax, great britain

Places: United States,  Israel,  Great Britain