THE BUSINESS PURPOSE TEST AND ABUSE OF RIGHTS

被引：0
作者：
WARD, DA
JONES, JFA
DEPRET, HR
ELLIS, MJ
FONTANEAU, P
LENZ, R
MIYATAKE, T
ORROCK, DG
ROBERTS, SI
SANDELS, C
STROBL, J
UCKMAAR, V
机构：
来源：
BRITISH TAX REVIEW | 1985年 / 02期
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D O I：
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中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
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页码：68 / 123
页数：56
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