わが国の租税法における組合課税の判断基準 -Castle Harbour判決を参考として-

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  • ワガクニ ノ ソゼイホウ ニ オケル クミアイ カゼイ ノ ハンダン キジュン : Castle Harbour ハンケツ オ サンコウ ト シテ

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Japanese corporate tax law is only applied association that is regulated and treated as corporation. In other situation, association is imposed partnership taxation. However, Japanese partnership tax law is little regulated regardless of arguments that some scholars need to regulate. Therefore,that include much uncertainty what is association imposed by partnership taxation.

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