Substance Over Form In A Romanian Book-Tax Approach
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- John Christian Langli & Shahrokh Saudagaran, 2004. "Taxable income differences between foreign and domestic controlled corporations in Norway," European Accounting Review, Taylor & Francis Journals, vol. 13(4), pages 713-741.
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- repec:clj:noecrw:v:1:y:2017:i:1:p:174-178 is not listed on IDEAS
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Keywordssubstance over form principle; book-tax connection; lease-back; revenues;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
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