LEGAL CONSTRAINTS ON AGGRESSIVE TAX PLANNING
Journal Title: Право і суспільство - Year 2017, Vol 3, Issue 2
Abstract
The content of the concept of “aggressive tax planning” is analyzed in the article. The essence of legal restrictions for aggressive tax planning is determined. The main methods of aggressive tax planning are investigated and legal limitations of their application are determined.
Authors and Affiliations
Ю. О. МЕЛЬНИК
Keywords
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