{"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":43686,"journal":{"name":"EC Tax Review","volume":" ","pages":""},"PeriodicalIF":0.9000,"publicationDate":"2020-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"EC Tax Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.54648/ecta2020052","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"LAW","Score":null,"Total":0}
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