Reserves and Provisions in Tax Legislation - A Comparative Study
The majority of tax legislation has imposed a tax on net income rather than gross income, ie, income free of impurities (deduction of deductible costs) in order to maintain the source of income and the continuation of the capital at full capacity so as not to diminish its real value after the produc...
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| Format: | Article |
| Language: | Arabic |
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University of Mosul College of Law
2007-12-01
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| Series: | الرافدین للحقوق |
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| Online Access: | https://alaw.mosuljournals.com/article_160494_573bbdae819bd4189b75855aaf6a90c8.pdf |