Abstract

The Corporate Tax Act is structured such that all legal provisions are organically interrelated, mutually influencing one another to ultimately calculate income amounts, corporate tax bases, and corporate tax liabilities. Therefore, when legal provisions are inadequate, fail to perform their intended functions, or create contradictions with other provisions, it is necessary to supplement and revise them.

Keywords

• Capital Transactions
• Denial of Unfair Acts and Calculations
• Acquisition Cost

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