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
Open Access
- 21 June 2021
- journal article
- Published by Vilnius University Press in Teisė
- Vol. 119, 52-65
- https://doi.org/10.15388/teise.2021.119.3
Abstract
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 standards in CCCTB.Keywords
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