This paper aims to understand why accounting expenses are not directly accepted as fiscal cost and how operates the fiscal adjustments, in the determination of the taxable base in the Corporate Income Tax (CIT) law. For this purpose, it analyses the legal acts and ...

This paper seeks to study the corporate income tax law’s specifics of Indian companies and understand if it can to constitute a competitiveness factor for these businesses. The research makes a legal structure analysis of India Jurisdiction, it incorporates several Indian data&#x...

This paper aims to understand how Spain’s business law approaches the companies financial performance’s positive element. For this purpose, the study analyses the most pertinent business legislation, to identify legal dispositions, national, and international ones, that deals with the income conc...