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[Updated on Apr. 18] Integration of CiNii Articles into CiNii Research
Codified Economic Substance Doctrine and GAAR : A Comparative Study of US and Canadian Approaches to Tax Avoidance
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アメリカ及びカナダにおける租税回避へのアプローチ : 経済的実質主義の制定法化とGAAR
アメリカ オヨビ カナダ ニ オケル ソゼイ カイヒ エ ノ アプローチ : ケイザイテキ ジッシツ シュギ ノ セイテイホウカ ト GAAR
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税法学
税法学 (577), 141-163, 2017-05
日本税法学会 ; 1951-
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Details
CRID
1573105979179616256
NII Article ID
40021233092
NII Book ID
AN00129784
ISSN
0494-8262
NDL BIB ID
028311502
Web Site
http://id.ndl.go.jp/bib/028311502
Text Lang
ja
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CiNii Articles
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