| Title |
Europos Komisijos pasiūlymas dėl Tarybos direktyvos dėl bendros konsoliduotosios pelno mokesčio bazės kaip finansinės apskaitos standartų taikymo apmokestinant juridinius asmenis pelno mokesčiu pavyzdys / |
| Translation of Title |
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. |
| Authors |
Endrijaitis, Martynas |
| DOI |
10.15388/Teise.2021.119.3 |
| Full Text |
|
| Is Part of |
Teisė.. Vilnius : Vilniaus universiteto leidykla. 2021, t. 119, p. 52-65.. ISSN 1392-1274. eISSN 2424-6050 |
| Keywords [eng] |
tax law ; legal regulation of financial accounting ; corporate income tax ; consolidated corporate income tax base ; CCCTB ; financial accounting standards |
| Abstract [eng] |
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. |
| Published |
Vilnius : Vilniaus universiteto leidykla |
| Type |
Journal article |
| Language |
Lithuanian |
| Publication date |
2021 |
| CC license |
|
