Del impuesto sobre beneficios devengado al pagado: una valoración del cálculo del tipo impositivo efectivo
From accrued to paid income tax: A review of effective tax rate calculation
Julián Martínez Vargas
Departamento de Contabilidad, Universidad de Valencia, Valencia, España
Leído
12998
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| 2015 4 | 52 | 12 | 64 |
| 2015 3 | 112 | 37 | 149 |
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