Differences of Legal Regulatiom in Financial Accounting and Corporate Income Tax
Open Access
- 30 December 2022
- journal article
- Published by Vilnius University Press in Teisė
- Vol. 125, 86-99
- https://doi.org/10.15388/teise.2022.125.5
Abstract
This paper discloses cases in which permanent differences between the legal regulation of financial accounting and corporate income tax arise, while revealing the significance of these differences in the fulfillment of a tax liability (corporate income tax)Keywords
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