Results 241 to 250 of about 373,515 (298)
Substance Over Form in Transfer Tax Adjudication
SSRN Electronic Journal, 2022 The elevated exemption level under the federal transfer tax system (now in excess of $24 million for a married couple) has opened up new and abusive tax-avoidance opportunities.
Jay Soled, Richard L. Schmalbeck
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Inquadramento sistematico del principio "substance over form"
, 2012 The essay introduces the collective work; its purpose is to frame the origins and function of the principle of substance over form in the accounting law, retracing the first debate of the Anglo-Saxon doctrine on the subject, and then to analyze the meaning of the principle in the "faithful presentation" required by the IAS/IFRS Framework and in the ...
FORTUNATO, SABINO
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Contemporary issues of form and substance: an Islamic law perspective
ISRA International Journal of Islamic Finance, 2019 Purpose This paper aims to analyse the concept of form over substance and introduces the term substance gap to the literature. The substance gap is defined as the difference between the way a concept is expressed and its intended result.
Mohammad Hassan Shakil +2 more
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International Journal of Critical Accounting, 2017 The informative power of financial reports is unanimously based, among others, on substance over form principle. But this principle is not free of ambiguous interpretation and adoption.
Francesco De Luca
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Systematic reviews – triumph of form over substance?
Clinical Otolaryngology, 2006Keypoints• Cochrane systematic reviews are conducted to identify level 1a evidence. So far the ENT group have published 24 reviews, while around 70 titles are in various stages of the review process. Only one review has been able to produce Ia evidence and the rest recommended further trials.• The majority of otorhinolaryngology reviews are unable to ...
L, Thomas, J A, Wilson
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Public‐Private Partnerships: Form Over Substance?
Australian Accounting Review, 2003Public‐private partnerships have been devised to avoid treating financing arrangements as government “debt”. Governments face incentives to avoid treating these arrangements as giving rise to liabilities. Both the Australian and UK standards boards have avoided a “substance over form” approach in order to accept that PPPs may be kept off‐balance‐sheet.
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The Doctrine of “ Substance over form “ in Economic Relations
Journal of Contemporary Law, 2023The article discusses issues of application of the doctrine of “ Substance over form”in the legislation and judicial practices of England, the USA, Asian and continental European states.Special attention is paid to the development of the mentioned doctrine in ...
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