Tax shelters or efficient tax planning? : a theory of the firm perspective on the economic substance doctrine
T. Christopher Borek; Angelo Frattarelli; Oliver Hart
Year of publication: |
2014
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Authors: | Borek, T. Christopher ; Frattarelli, Angelo ; Hart, Oliver D. |
Published in: |
The journal of law & economics. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0022-2186, ZDB-ID 218304-3. - Vol. 57.2014, 4, p. 975-1000
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Subject: | Steuerplanung | Tax planning | Unternehmenspolitik | Corporate policy | Theorie der Unternehmung | Theory of the firm | Eigentumsrechtstheorie | Theory of property rights | Theorie | Theory |
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