DocumentCode
3183416
Title
On the doctrine of taxation by economic substance
Author
Junbo, Shi
Author_Institution
Jinhua Polytech., Jinhua, China
fYear
2011
fDate
8-10 Aug. 2011
Firstpage
3131
Lastpage
3136
Abstract
This essay tries to summarize the doctrine of taxation by economic substance and appropriately define it in the principles of tax law by comparative analysis of its conception and the way it is used in practice. In addition, after referring to foreign laws and theories, reflecting on the legislative status quo of this doctrine in China, the essay puts forward my own suggestions on its reforming in order to perfect this doctrine in our tax legislation.
Keywords
legislation; taxation; comparative analysis; economic substance; legislative status; tax law principles; tax legislation; taxation doctrine; Companies; Economics; Finance; Government; Law; Legislation; Principles of Tax Law; Tax Equality; Tax Legality; Tax law; Taxation by Economic Substance;
fLanguage
English
Publisher
ieee
Conference_Titel
Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC), 2011 2nd International Conference on
Conference_Location
Deng Leng
Print_ISBN
978-1-4577-0535-9
Type
conf
DOI
10.1109/AIMSEC.2011.6011108
Filename
6011108
Link To Document