Read more: Article 41 – Election to apply a taxable distribution method
Read more: Article 33 – Transfer of assets and liabilities
Read more: Accrued pension expense
Read more: Prior period error or change in accounting principles
Read more: Policy disallowed expense
Read more: Asymmetric foreign currency gain or loss
Read more: Included revaluation method gain or loss
Read more: Excluded equity gain or loss
Read more: Excluded dividend
Read more: Net tax expense
Read more: Financial accounting net income or loss of a constituent entity
Read more: Qualifying income or loss
Read more: Article 4 – Location of a constituent entity
Read more: Flow-through entity
Read more: Article 2, Paragraph 3, subs b & c of the Directive
Read more: Real estate investment vehicle
Read more: Investment entity
Read more: Pension fund
Read more: Permanent Establishment (PE)
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