Open AccessThe 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
Author(s) -
Martynas Endrijaitis
Publication year - 2021
Publication title -
teisė
Language(s) - English
Resource type - Journals
eISSN - 2424-6050
pISSN - 1392-1274
DOI - 10.15388/teise.2021.119.3
Subject(s) - accounting , business , financial accounting , directive , commission , accounting information system , finance , computer science , programming language
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.