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
关键词
D O I
暂无
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
引用
收藏
页码:68 / 123
页数:56
相关论文
共 97 条
[71]  
RYSER W, INTRO DROIT FISCAL I, P114
[72]  
SANTOROPASSAREL.F, 1957, DOTTRINE GENERALI DI, P60
[73]  
SCAILTEUR C, 1981, REFLEXIONS OFFERTES
[74]  
SCHRAMECK, 1981, RJF, P54
[75]  
SHIBA K, 1971, DETAILED ELUCIATION, P50
[76]  
SPRY ICF, 1984, AUSTR TAX REV SEP, P156
[77]  
SURREY SS, 1980, FEDERAL INCOME TAXAT, V2, P666
[78]  
TANAKA J, 1968, SOZEIHO, P85
[79]  
TUNC A, 1981, CAMBRIDGE LECTURES, P151
[80]  
UCKMAR V, 1983, IFA CAHIER, P25