substance over form doctrine
GPTKB entity
Statements (17)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:law
|
| gptkbp:appliesTo |
gptkb:tax_law
accounting |
| gptkbp:contrastsWith |
form over substance doctrine
|
| gptkbp:emphasizes |
economic reality over legal form
|
| https://www.w3.org/2000/01/rdf-schema#label |
substance over form doctrine
|
| gptkbp:originatedIn |
common law jurisdictions
|
| gptkbp:purpose |
prevent tax avoidance
ensure fair financial reporting |
| gptkbp:relatedTo |
gptkb:IFRS
gptkb:GAAP anti-avoidance rules |
| gptkbp:usedBy |
courts
tax authorities |
| gptkbp:bfsParent |
gptkb:Gregory_Clause
gptkb:Helvering,_Commissioner_of_Internal_Revenue_v._Gregory |
| gptkbp:bfsLayer |
7
|