Open AccessThe Effect of Prong Tests for Economic Substance on Tax Professionals’ Decision
Author(s) -
Lee Jeong Mi,
Tae Sup Shim
Publication year - 2017
Publication title -
gugje hoe'gye yeon'gu/gukje hoegye yeongu
Language(s) - English
Resource type - Journals
eISSN - 2671-664X
pISSN - 1598-3919
DOI - 10.21073/kiar.2017..73.014
Subject(s) - economics , psychology , public economics