Open AccessThe Due Diligence Criterion in the Unjustified Tax Benefit Concept Considering Tax Law Amendments
Author(s) -
Yulia A. Likhotina
Publication year - 2020
Publication title -
finansovoe pravo
Language(s) - English
Resource type - Journals
ISSN - 1813-1220
DOI - 10.18572/1813-1220-2020-5-43-46
Subject(s) - tax law , diligence , due diligence , law and economics , economics , law , public economics , tax reform , business , political science , psychology , finance , social psychology