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i am failing to grasp the definition of tax base, is there any other way you can make it simpler for me to understand?
Hi,
I find the easiest way to think of the tax base is to calculate the value of the asset or liability as if the tax authorities were preparing a statement of financial position, so using tax rules as opposed to IFRS.
Have you got any specific examples where you are struggling to identify the tax base?
Thanks
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