Complexity in the tax law and reported earnings : cost deduction in the Portuguese fiscal system
António Martins
| Year of publication: |
2013
|
|---|---|
| Authors: | Martins, António |
| Published in: |
Journal of financial reporting & accounting : JFRA. - Bingley : Emerald, ISSN 1985-2517, ZDB-ID 2625500-5. - Vol. 11.2013, 2, p. 166-178
|
| Subject: | Financial reporting | Cost deduction | Corporate tax | Tax havens | Portugal | Steuerreform | Tax reform | Steueroase | Tax haven | Steuervergünstigung | Tax incentive | Unternehmensbesteuerung | Corporate taxation | Steuerrecht | Tax law | Steuervermeidung | Tax avoidance |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010203970