Economic approach to the facts relevant to taxation
In interpreting tax regulations, economic interpretation has the importance of the role or principle of economic approach to the facts relevant to taxation, which codifies the principle of overcoming the content in relation to the form. On the same track it is possible to point out sham contracts an...
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| Format: | Article |
| Language: | English |
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Pravni fakultet Sveučilišta u Splitu
2018-01-01
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| Series: | Zbornik Radova Pravnog Fakulteta u Splitu |
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| Online Access: | http://hrcak.srce.hr/file/287348 |