Article by Gillian Wild, tax director, PricewaterhouseCoopers. This article appeared in the December 2006 issue of Tax Adviser. This article considers the tax aspects of IFRS on AIM companies. It will identify the key areas of interaction between IFRS and tax and how those issues can have an impact for AIM-listed companies. It will also explore the experience of the main market and what the learning points may be for AIM companies. The purpose of the author is to highlight issues and explain why the impact of IFRS and tax may not necessarily be any more straightforward for the AIM market than for the main market.
December 2006 by
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