雑誌税法学
アメリカ及びカナダに...

アメリカ及びカナダにおける租税回避へのアプローチ : 経済的実質主義の制定法化とGAAR

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アメリカ及びカナダにおける租税回避へのアプローチ : 経済的実質主義の制定法化とGAAR

Call No. (NDL)
Z2-61
Bibliographic ID of National Diet Library
028311502
Material type
記事
Author
本部 勝大
Publisher
京都 : 日本税法学会
Publication date
2017-05
Material Format
Paper
Journal name
税法学 = Tax jurisprudence (577):2017.5
Publication Page
p.141-163
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Paper

Material Type
記事
Author/Editor
本部 勝大
Author Heading
Alternative Title
Codified Economic Substance Doctrine and GAAR : A Comparative Study of US and Canadian Approaches to Tax Avoidance
Periodical title
税法学 = Tax jurisprudence
No. or year of volume/issue
(577):2017.5
Issue
577
Pages
141-163
Publication date of volume/issue (W3CDTF)
2017-05