关于经济实质检验的会计与财务附注

IF 0.9 Q2 LAW
EC Tax Review Pub Date : 2020-10-01 DOI:10.54648/ecta2020052
António Martins
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引用次数: 0

摘要

滥用税收规划、反滥用规则、经济实质、会计和财务报表
本文章由计算机程序翻译,如有差异,请以英文原文为准。
An Accounting and Financial Note about the Economic Substance Test
abusive tax planning, anti abuse rule, economic substance, accounting and financial statements
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来源期刊
CiteScore
0.90
自引率
33.30%
发文量
16
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