The Resource Substance-over-form doctrine in Russian tax law : recent developments

Substance-over-form doctrine in Russian tax law : recent developments

Label
Substance-over-form doctrine in Russian tax law : recent developments
Title
Substance-over-form doctrine in Russian tax law : recent developments
Creator
Subject
Language
  • eng
  • eng
Summary
This article discusses ruling no. 53 of the Russian Supreme Arbitration Court 'On evaluation by arbitration courts of the reasonableness of the obtaining of a tax benefit by a taxpayer', issued on 12 October 2006, which added some explanations concerning the concept of substance-over form
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 36 (2008),
http://library.link/vocab/creatorName
Afanasiev, A
Geographic coverage
  • Europe
  • Asia
Language note
English
http://library.link/vocab/subjectName
  • substance over form
  • benefit principle
  • arbitration
Label
Substance-over-form doctrine in Russian tax law : recent developments
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2008/G-I/INTERTAX/1_14-17.zip
Publication
Note
20080814

Library Locations

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