Title :
On the doctrine of taxation by economic substance
Author_Institution :
Jinhua Polytech., Jinhua, China
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;
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
DOI :
10.1109/AIMSEC.2011.6011108
