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Substance over form principle, its application in tax disputes
Home
Publications
Substance over form principle, its application in tax disputes
Substance over form principle, its application in tax disputes
AS
Arnas Sabalys
Arnas Sabalys
RR
Robertas Remeika
Robertas Remeika
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18 October 2021
journal article
Published by
Vilnius University Press
in
Vilnius University Open Series
p.
129-145
https://doi.org/10.15388/tmp.2021.7
Abstract
The article presents the concept of the substance over form principle, new law changes, an analysis of its formation and the topicalities in application of the principle in the latest tax disputes in Lithuania and abroad.
Keywords
FORM PRINCIPLE
TAX DISPUTES
LITHUANIA
ABROAD
APPLICATION IN TAX
LAW CHANGES
ARTICLE PRESENTS