Analysis of Anti tax avoidance in the company law personality denial system

DOI

10.2991/icesame-17.2017.142How to use a DOI?

Keywords

anti-circumvention law personality deny tax analysis system

Abstract

with the development of the society, the rapid economic progress, our country enterprise development more and more quickly, the company gradually increased number, the development of the company and business has become more complex. Internal shareholders of company personality will appear some improper behavior, the establishment of the company law personality system constraints of this kind of thing from happening. As a kind of realization of fairness and impartiality legal measures, research its application in the anti-circumvention tax is particularly important. Based on the overview of disregard of corporation law and its significance of understanding, through the study of its related properties, analyses the corporate personality system in the application of evading taxes.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Qingqing Xu
PY  - 2017/06
DA  - 2017/06
TI  - Analysis of Anti tax avoidance in the company law personality denial system
BT  - Proceedings of the 2017 2nd International Conference on Education, Sports, Arts and Management Engineering (ICESAME 2017)
PB  - Atlantis Press
SP  - 659
EP  - 663
SN  - 2352-5398
UR  - https://doi.org/10.2991/icesame-17.2017.142
DO  - 10.2991/icesame-17.2017.142
ID  - Xu2017/06
ER  -