法律英语词汇“substance vs. form concept”的翻译、意思、用法、释义-法律词典

单词	substance vs. form concept
释义	substance vs. form concept 〈美〉实质对抗形式概念用于分析应税交易之实质的税法标准。在考虑某交易的税收结果时，注重该应税交易的实际而忽略交易的实际形式。
随便看	statutory statutory acre statutory action statutory bond statutory construction statutory copyright statutory declaration statutory dedication statutory emancipation statutory exception statutory exposition statutory extortion statutory foreclosure statutory form statutory guardian statutory instruments Statutory Instruments Revised statutory interpleader statutory interpretation statutory jurisdiction statutory law statutory lien statutory merger statutory obligation statutory offense

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