Form and substance in tax law Forme et substance en droit fiscal "Form and Substance" im Steurrecht Forma y sustancia en el derecho tributario
著者
書誌事項
Form and substance in tax law = Forme et substance en droit fiscal = "Form and Substance" im Steurrecht = Forma y sustancia en el derecho tributario
（Cahiers de droit fiscal international = Studies on international fiscal law = Schriften zum internationalen Steuerrecht, 87a ; subject 1）
Kluwer Law International, c2002
- with CD-ROM
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注記
"56th Congress of the International Fiscal Association, Oslo, 2002"--Half t.p.
Text in English, French, German and Spanish
内容説明・目次
- 巻冊次
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ISBN 9789041118288
内容説明
The relation between the legal form of transactions and their economic substance is a basic issue in tax law. Subject I explores and evaluates the attitudes taken by various jurisdictions, within income tax regimes. General and specific doctrines and rules on substance and form, tax avoidance and the use of civil law concepts in taxation are dealt with. Based on cases from important jurisdictions, the discussion focuses on their implications for tax planning in the context of legal security of the taxpayer, equity among taxpayers and efficiency in tax collection.
- 巻冊次
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with CD-ROM ISBN 9789041118295
内容説明
The relation between the legal form of transactions and their economic substance is a basic issue in tax law. Subject I explores and evaluates the attitudes taken by various jurisdictions, within income tax regimes. General and specific doctrines and rules on substance and form, tax avoidance and the use of civil law concepts in taxation are dealt with. Based on cases from important jurisdictions, the discussion will focus on their implications for tax planning in the context of legal security of the taxpayer, equity among taxpayers and efficiency in tax collection.
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