ekonomik madde

listen to the pronunciation of ekonomik madde
التركية - الإنجليزية
economic substance
(Kanun) Economic substance is a doctrine in the tax law of the United States under which a transaction must have an economic purpose aside from reduction of tax liability in order to be considered valid. This doctrine is used to determine whether tax shelters, or strategies used to reduce tax liability, are considered "abusive" by the Internal Revenue Service
ekonomik madde
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