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Part I IAS/IFRS and the New Directive 2013/34/EU from the Commercial Law Perspective 1 The Unfinished Harmonization of the Accounting Law in the EU. Giovanni Strampelli & Maria Lucia Passador Part II IAS/IFRS and the New EU Directive 2013/34 from the Accounting Perspective 2 IAS/IFRS and the New Directive 2013/34/UE from the Accounting Perspective. Donatella Busso 3 Differences and Similarities between IAS/IFRS Regulation and the New Directive. Maurizio Cisi Part III Accounting and Taxation: Reports from Different Countries 4 Accounting and Taxation: Belgium. Edoardo Traversa & Steven Peeters 5 Accounting and Taxation: Brazil. Victor Borges Polizelli 6 Accounting and Taxation: France. Renaud Jaune 7 Accounting and Taxation: Germany. Andreas Eggert 8 Accounting and Taxation: Italy. Mario Grandinetti 9 Accounting and Taxation: Luxembourg. Charlène van Eysinga 10 Accounting and Taxation: Netherlands. Peter H.J. Essers 11 Accounting and Taxation: Portugal. Nina Aguiar & Júlio Tormenta 12 Accounting and Taxation: Spain. Andrés Báez Moreno 13 Accounting and Taxation: UK. Simon James 14 Accounting and Taxation: United States. Steven J. Willis Part IV CCCTB and Federal Income Tax: A U.S. Lesson for the European Union? (From U.S. to EU) 15 The Harmonization of Corporate Income Taxation. The CCCTB and the Lessons from the U.S. Gianluigi Bizioli Part V Comparative Survey 16 A Comparative Perspective. Marco Barassi Index