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
Articles
Martynas Endrijaitis
Vilnius University, Lithuania
https://orcid.org/0000-0002-1814-8164
Published 2021-06-21
https://doi.org/10.15388/Teise.2021.119.3
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Keywords

tax law
legal regulation of financial accounting
corporate income tax
consolidated corporate income tax base
CCCTB
financial accounting standards

How to Cite

Endrijaitis, M. (2021) “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”, Teisė, 119, pp. 52–65. doi:10.15388/Teise.2021.119.3.
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Vol. 119 (2021)

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

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.

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