Abstract
The financial statements and records on the operations of corporations, associations and companies as referred to in Article 1, Paragraph 1 under letter a must be kept in such a manner as will facilitate the determination of the profits derived from the application of the capital employed in and outside the ordinary course of trade or business of such entities.
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Ā© 1978 Springer Science+Business Media Dordrecht
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Leo, F.D., Amador, A.A. (1978). Accounting and Tax Return. In: Corporate Taxation in the Netherlands Antilles. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-4367-9_3
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DOI: https://doi.org/10.1007/978-94-017-4367-9_3
Publisher Name: Springer, Dordrecht
Print ISBN: 978-90-200-0540-0
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