THE ROLE OF INTENTION IN IDENTIFYING TRADE OR BUSINESS INCOME - THE UNITED-KINGDOM AND CANADIAN APPROACHES

被引：0

|

作者：

SAUNDERS, I ^{[1
]}

机构：

[1] UNIV LONDON WESTFIELD COLL,LONDON NW3 7ST,ENGLAND

来源：

BRITISH TAX REVIEW | 1990年 / 05期

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中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

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页码：168 / 189

页数：22

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