BUSINESS LAW (İŞLETME HUKUKU) - (İNGİLİZCE) Dersi Fiscal Law soru detayı:

CEVAP:

Earning of the corporate profits is the taxable event in the corporations tax. In other words, there is also a similarity between personal income tax and corporations tax with respect to tax the event creating the tax liability. The corporate profits are treated just like the business profits in personal income tax, and the earning of the corporate income on an accrual basis generates the tax debt of the corporations.