{"title":"An Accounting and Financial Note about the Economic Substance Test","authors":"António Martins","doi":"10.54648/ecta2020052","DOIUrl":null,"url":null,"abstract":"\nabusive tax planning, anti abuse rule, economic substance, accounting and financial statements","PeriodicalId":0,"journal":{"name":"","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.54648/ecta2020052","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
abusive tax planning, anti abuse rule, economic substance, accounting and financial statements
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