The Resource An accounting and financial note about the economic substance test

An accounting and financial note about the economic substance test

Label
An accounting and financial note about the economic substance test
Title
An accounting and financial note about the economic substance test
Creator
Subject
Language
  • eng
  • eng
Summary
This article explores how accounting/financial statements may be used in the legal analysis of the economic substance test in case of aggressive tax planning
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 29 (2020), no. 5 ; p. 250-256
http://library.link/vocab/creatorName
Martins, A. (António)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • aggressive tax planning
  • GAAR
  • anti-avoidance
  • economic substance
  • ECJ case law
  • financial statement
  • accounting
Label
An accounting and financial note about the economic substance test
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/E-F/ECTARE/5_250-256.pdf
Publication
Note
20201014

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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