One of the ways of countering tax avoidance is investigating and examining of taxpayers’ activities from the perspective of their economic substance. This can be achieved through judicial doctrines comprising the element ...

An important challenge of the modern tax law is efficient countering of tax avoidance. One of the ways of tackling this problem is investigating and examining of taxpayers’ activities from the perspective of their economic ...

The article concentrates upon the issue of economic substance and its meaning for the ta Xsystem. In particular the aim of the article is to determine how the concept of economic substance is used in the tax systems of ...

The aim of this article is to demonstrate different ways in which the concept of economic substance is used on an international basis. From that perspective the outcomes of the BEPS project were firstly examined. Another ...