Filipe Vasconcelos Fernandes, consultant, writes the article "The Tax Balance as Tatbestand in Taxation Profit"
This article corresponds, with minor changes, to the text presented at the end of 2017, during the Tax Law Seminar attended at the Institute of Tax Law of the University of Cologne.
From a thematic point of view, the article deals with frontier topics between the accounting and tax domains and is projected on the field of Corporate Income Tax (IRC)”.
Download it here.
