Delineation between simulation and avoidance of the law in tax law theory and practice /
The article focuses on delineation between simulation and avoidance of the law in tax law theory and practice. Defining a sham transaction is central to civil law. Avoidance of the law must be strictly distinguished from the violation of the law (agere contra legem), although both practices release...
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| Format: | Book Chapter |
| Jezik: | English |
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| Sorodne knjige/članki: | Vsebovano v:
Russian law |
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