المؤلفون: Author

المصدر: Public Policy and Administration; No. 15 (2006); 27-41 ; 2029-2872 ; 1648-2603

مصطلحات موضوعية: Keywords: tax avoidance, tax evasion, business purpose rule, substance over form principle, transfer pricing, arm’s length principle, thin capitalization, taxation of controlled foreign corporations, tax disputes

وصف الملف: application/pdf

Relation: https://vpa.ktu.lt/index.php/PPA/article/view/27066/14070; https://vpa.ktu.lt/index.php/PPA/article/view/27066

الاتاحة: https://vpa.ktu.lt/index.php/PPA/article/view/27066

المؤلفون: 張志偉, 黃儉華

المساهمون: 法律系

مصطلحات موضوعية: 土地增值稅, 土地使用變更, 租稅法定原則, 經濟觀察法, Land Value Increment Tax, Land Use Conversion, the Principle of Taxation under the Law, Substance Over form Principle, droit, envir

Relation: http://ir.lib.pccu.edu.tw//handle/987654321/48746

الاتاحة: http://ir.lib.pccu.edu.tw//handle/987654321/48746

المؤلفون: Claudio Sottoriva

المساهمون: Sottoriva, Claudio, Superti Furga, Ferdinando

مصطلحات موضوعية: Directive 2013/34/UE, accounting harmonization, substance over form principle, national accounting system, Settore SECS-P/07 - ECONOMIA AZIENDALE

Relation: volume:CXIX; issue:n. 5, 6,7 e 8; firstpage:234; lastpage:249; numberofpages:16; issueyear:2019; journal:RIVISTA ITALIANA DI RAGIONERIA E DI ECONOMIA AZIENDALE; http://hdl.handle.net/10807/142227

الاتاحة: http://hdl.handle.net/10807/142227

المؤلفون: Costel Istrate

المصدر: Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi. :29-39

مصطلحات موضوعية: jel:M41, substance over form principle, book-tax connection, lease-back, revenues, jel:M49

URL الوصول: https://explore.openaire.eu/search/publication?articleId=od_______645::372ba022cd1e978e34c0e81c96a89d6f
http://anale.feaa.uaic.ro/anale/resurse/2011SEctb3istrate.pdf

المؤلفون: 王宗涛, 陈涛

مصطلحات موضوعية: 税反避税, 合理商业目的, 实质重于形式原则, Anti-tax avoidance, Reasonable business purpose, Substance Over Form Principle

Relation: 国际税收,2014,(6):53-56; SWSW201406013; http://dspace.xmu.edu.cn/handle/2288/100360

الاتاحة: http://dspace.xmu.edu.cn/handle/2288/100360

المؤلفون: Hutchinson, Adam-David

المساهمون: Vašek, Libor, Molín, Jan

مصطلحات موضوعية: zásada obsahu nad formou, finanční leasing, mezinárodní standardy účetního výkaznictví, IFRS, česká účetní legislativa, věrný a poctivý obraz, substance over form principle, Czech accounting law, true and fair view, finance lease, international accounting standards

وصف الملف: application/pdf

Relation: https://vskp.vse.cz/eid/77752

الاتاحة: https://vskp.vse.cz/eid/77752

المؤلفون: Sottoriva C.

المساهمون: Sottoriva, Claudio

مصطلحات موضوعية: Bilancio OIC, Contratto di leasing, Substance over form principle, Settore SECS-P/07 - ECONOMIA AZIENDALE

Relation: firstpage:1; lastpage:9; numberofpages:9; http://hdl.handle.net/10807/155746

الاتاحة: http://hdl.handle.net/10807/155746

المؤلفون: 宋映娇

المساهمون: 廖益新

المصدر: http://210.34.4.13:8080/lunwen/detail.asp?serial=55983.

مصطلحات موضوعية: 雇主, 实质优于形式原则, 跨国劳务所得, Employer, Substance over Form Principle, Income from Transnational Labour Services

Relation: http://210.34.4.28/opac/openlink.php?strText=52393&doctype=ALL&strSearchType=callno; http://dspace.xmu.edu.cn/handle/2288/128043

الاتاحة: http://dspace.xmu.edu.cn/handle/2288/128043

المؤلفون: Fedosiuk, Olga

المساهمون: Puzinskaitė, Egidija, Strumskis, Mindaugas, Zupkaitis, Dainius, Miškinis, Algirdas, Birškytė, Liucija, Daujotaitė, Dalia, Balkevičius, Artūras, Mykolas Romeris University

المصدر: LT-eLABa-0001:E.02~2014~D_20140603_134656-69369 ; MRU-okcauecouht-20140511-210426

مصطلحات موضوعية: Economics, Mokesčių vengimas, Mokesčių optimizavimas (planavimas), Prieš mokesčių vengimą nukreiptos priemonės, Turinio viršenybės prieš formą principas, Tax avoidance, Tax optimization (planning), Anti-avoidance rules, Substance over form principle, hist, eco

Relation: http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20140603_134656-69369

الاتاحة: http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20140603_134656-69369

المؤلفون: 黃協興

المساهمون: 王文杰

مصطلحات موضوعية: 租稅法律主義, 實質課稅原則, 土地交易所得, 土地增值稅, Principle of Statutory Taxpaying, Substance-Over-Form Principle, Land Capital Gain, Land Value Increment Tax, droit, hist

Time: 109

Relation: http://nccur.lib.nccu.edu.tw//handle/140.119/63717

الاتاحة: http://nccur.lib.nccu.edu.tw//handle/140.119/63717

المؤلفون: Kabašinskas, Andrius

المساهمون: Čerka, Paulius

مصطلحات موضوعية: substance over form principle in tax law, tax dispute, taxation procedure, tax avoidance, tax optimization, droit, eco

Relation: http://vdu.oai.elaba.lt/documents/2018996.pdf

الاتاحة: http://vdu.oai.elaba.lt/documents/2018996.pdf

المؤلفون: Kabašinskas, Andrius

المساهمون: Čerka, Paulius

مصطلحات موضوعية: turinio viršenybės prieš formą principas mokesčių teisėje, mokestinis ginčas, apmokestinimo procedūra, mokesčių vengimas, mokesčių optimizavimas, substance over form principle in tax law, tax dispute, taxation procedure, tax avoidance, tax optimization, Teisė / Law (S001)

وصف الملف: 49 p.; application/pdf

Relation: https://hdl.handle.net/20.500.12259/123429

الاتاحة: https://hdl.handle.net/20.500.12259/123429

المؤلفون: 黃協興

مصطلحات موضوعية: 租稅法律主義, 實質課稅原則, 土地交易所得, 土地增值稅, Principle of Statutory Taxpaying, Substance-Over-Form Principle, Land Capital Gain, Land Value Increment Tax

الاتاحة: http://thesis.lib.nccu.edu.tw/cgi-bin/cdrfb3/gsweb.cgi?o=dstdcdr&i=sid=%22G0097961210%22.

المؤلفون: Claudio Sottoriva, Ferdinando Superti Furga

المصدر: Università Cattolica del Sacro Cuore-IRIS

مصطلحات موضوعية: Settore SECS-P/07 - ECONOMIA AZIENDALE, Directive 2013/34/UE, substance over form principle, accounting harmonization, national accounting system

URL الوصول: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::dca2e09a49df99f04d70adb70f3d6178
https://publicatt.unicatt.it/handle/10807/142227

المؤلفون: Sottoriva, Claudio, Superti Furga, Ferdinando, Claudio Sottoriva (ORCID:0000-0001-7966-7454)

مصطلحات الفهرس: Directive 2013/34/UE, accounting harmonization, substance over form principle, national accounting system, Settore SECS-P/07 - ECONOMIA AZIENDALE, info:eu-repo/semantics/article

URL: http://hdl.handle.net/10807/142227
volume:CXIX
issue:n. 5, 6,7 e 8
firstpage:234
lastpage:249
numberofpages:16
issueyear:2019
journal:RIVISTA ITALIANA DI RAGIONERIA E DI ECONOMIA AZIENDALE

المؤلفون: Sottoriva, Claudio, Sottoriva C. (ORCID:0000-0001-7966-7454)

مصطلحات الفهرس: Bilancio OIC, Contratto di leasing, Substance over form principle, Settore SECS-P/07 - ECONOMIA AZIENDALE, info:eu-repo/semantics/other

URL: http://hdl.handle.net/10807/155746
firstpage:1
lastpage:9
numberofpages:9