Loss before taxation and corporate tax: The example of banks from Serbia
It is usually considered that banks with income before taxation pay corporate tax, while banks with loss before taxation do not. However, it is possible that a bank with loss before taxation incurs corporate tax expense due to the separate calculation of result before taxation in income statement an...
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| Format: | Article |
| Language: | English |
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Association of Serbian Banks
2020-01-01
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| Series: | Bankarstvo |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/1451-4354/2020/1451-43542002040V.pdf |