The Doctrine of “ Substance over form “ in Economic Relations

Zviad Rogava
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Abstract

The article discusses issues of application of the doctrine of “ Substance over form”in the legislation and judicial practices of England, the USA, Asian and continental European states.Special attention is paid to the development of the mentioned doctrine in Georgia
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经济关系中的 "实质重于形式 "理论
文章讨论了 "实质重于形式 "原则在英国、美国、亚洲和欧洲大陆国家的立法和司法实践中的应用问题。
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