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Substance over form doctrine
| Глоссарий по налогам |
Doctrine which allows the tax authorities to ignore the legal form of an arrangement and to look to its actual substance in order to prevent artificial structures form being used for tax avoidance purposes.
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Arrangement, английский
- Расположение; компоновка; устройство
- N упорядочение
- A custom-created layout of photos in an album.
- A predefined combination of grouped and sorted messages in table view.
Artificial, английский
- Искусственный
- Made to resemble a natural material or object, for example, faux marbre.
- A искусственный intelligence, language
- Bait made of some type of metal, plastic or rubber. comes in many colors, may be scented or unscented.
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Horizontal equity, английский
- Doctrine which holds that similarly situated taxpayers should receive similar tax treatment, e.g. taxpayers who earn the same amount of income or capital should be accorded equal treatment.
- Fairness, in terms of equal treatment of different people in the same circumstances.
Upstream dividend, английский
Dividends flowing from a subsidiary company to its parent company.
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