Spanish societies' tax law and the fiscal adjustments to the accounting expense
This paper aims to understand why accounting expenses are not directly accepted as fiscal cost and how operates the fiscal adjustments, in the determination of the taxable base in the Corporate Income Tax (CIT) law. For this purpose, it analyses the legal acts and doctrine, in particular, it researc...
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| Format: | conferenceObject |
| Language: | eng |
| Published: |
2020
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| Subjects: | |
| Online Access: | http://hdl.handle.net/11328/3022 |
| Country: | Portugal |
| Oai: | oai:repositorio.uportu.pt:11328/3022 |