The European Commission Proposal for a Council Directive on a Common Corporate Tax Base (CCCTB) as an Example of Applying Financial Accounting Standards in Taxation on the Corporate Income Tax

The European Commission Proposal for a Council Directive on a Common Corporate Tax Base (CCCTB) as an Example of Applying Financial Accounting Standards in Taxation on the Corporate Income Tax

This article discloses the conception of CCCTB and the relations between CCCTB and the legal regulation of financial accounting, including an analysis of concrete examples of how financial accounting rules are applied in CCCTB. The research highlights the necessity of applying financial accounting s...

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Bibliographic Details
Main Author: Martynas Endrijaitis
Format: Article
Language:deu
Published: Vilnius University Press 2021-06-01
Series:Teisė
Subjects:
tax law
legal regulation of financial accounting
corporate income tax
consolidated corporate income tax base
CCCTB
financial accounting standards
Online Access:https://www.zurnalai.vu.lt/teise/article/view/24279

Internet

https://www.zurnalai.vu.lt/teise/article/view/24279

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