ARTICLE
3 December 2019

京都论法 | "明股实地"中的土地增值税问题

在对税法的适用及解释上,实质课税原则与税收法定原则一直处于动态博弈中。文本从英国法下的Ramsay原则出发,以"明股实地"问题作为切入点,
China Tax
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