1. Commentary
  2. The Law and Practice of Irish Stamp Duty

The Law and Practice of Irish Stamp Duty, Finance Act 2013

34.4Economic Substance Doctrine An economic substance doctrine should not be confused with a substance over form approach. An economic substance doctrine seeks to re-categorise transaction(s) actu...
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Other Editions

  • The Law and Practice of Irish Stamp Duty, Finance Act 2013
  • The Law and Practice of Irish Stamp Duty, Finance Act 2010