Martins, Antonio
An accounting and financial note about the economic substance test / António Martins .-- , 2020
DERECHO TRIBUTARIO
ABUSO DEL DERECHO
ELUSION FISCAL
INSPECCION TRIBUTARIA
AUDITORIA FISCAL
UNION EUROPEA
EC Tax Review 0928-2750 [print]v. 29, n. 9, October 2020, p. 250-256
An accounting and financial note about the economic substance test / António Martins .-- , 2020
DERECHO TRIBUTARIO
ABUSO DEL DERECHO
ELUSION FISCAL
INSPECCION TRIBUTARIA
AUDITORIA FISCAL
UNION EUROPEA
EC Tax Review 0928-2750 [print]v. 29, n. 9, October 2020, p. 250-256