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  • Kwartalnik Prawa Podatkowego
  • Kwartalnik Prawa Podatkowego 2018, nr 2
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  • Czasopisma naukowe | Scientific Journals
  • Kwartalnik Prawa Podatkowego
  • Kwartalnik Prawa Podatkowego 2018, nr 2
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Rusek, Joanna (1)
Subjecteconomic substance (1)general anti-avoidance clause (1)klauzula przeciwko unikaniu opodatkowania (1)tax avoidance (1)treść ekonomiczna (1)unikanie opodatkowania (1)... View MoreDate Issued2018 (1)Has File(s)Yes (1)

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Znaczenie koncepcji "substance" w systemach podatkowych Kanady i Australii 

Rusek, Joanna (Wydawnictwo Uniwersytetu Łódzkiego, 2018-06-30)
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 ...

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