| Title |
Finansinės apskaitos ir pelno mokesčio teisinio reguliavimo skirtumai / |
| Translation of Title |
Differences of legal regulatiom in financial accounting and corporate income tax. |
| Authors |
Endrijaitis, Martynas |
| DOI |
10.15388/Teise.2022.125.5 |
| Full Text |
|
| Is Part of |
Teisė.. Vilnius : Vilniaus universiteto leidykla. 2022, t. 125, p. 86-99.. ISSN 1392-1274. eISSN 2424-6050 |
| Keywords [eng] |
tax law ; legal regulation of financial accounting, corporate income tax ; permanent differences |
| Abstract [eng] |
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). |
| Published |
Vilnius : Vilniaus universiteto leidykla |
| Type |
Journal article |
| Language |
Lithuanian |
| Publication date |
2022 |
| CC license |
|
