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中央ロー・ジャーナル. 19(1):41-64
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When a sole proprietor consumes the inventory of his or her shop, the amount equivalent to the sales price must be recorded as income, under the Income Tax Act. The theory behind the treatment of self-consumption, however, is not
When a sole proprietor consumes the inventory of his or her shop, the amount equivalent to the sales price must be recorded as income, under the Income Tax Act. The theory behind the treatment of self-consumption, however, is not