The impact of international Accounting Standard No (21) in reducing tax obstacles : applied research in the General Authority for Taxes . Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 18, n. 62, p. 1–10, 2023. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1161. Acesso em: 26 apr. 2025.