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Tax Shelters or Efficient Tax Planning? A Theory of the Firm Perspective on the Economic Substance Doctrine
Borek, T. Christopher, Frattarelli, Angelo, Hart, OliverVolume:
57
Language:
english
Journal:
Journal of Law and Economics
DOI:
10.1086/680929
Date:
November, 2014
File:
PDF, 1.01 MB
english, 2014