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International - Economic Substance versus Legal Form: Financial Transactions as Taxable Events

Country:
International
Author:
J. Tang
Issue:
Derivatives & Financial Instruments, 2014 (Volume 16), No 2
Published:
28 March 2014
The author provides an in-depth analysis of whether economic substance should be the general principle applied to tax financial transactions, including consideration of the approaches suggested by tax scholars and some tax authorities around the world.
 
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