@misc
{TN_libero_mab2,
author = {
Li, Jinyan
},
title = {
Economic Substance
Drawing the Line between Legitimate Tax Minimization and Abusive Tax Avoidance
},
publisher = {SSRN},
year = {[2013]},
abstract = {In: Canadian Tax Journal, Vol. 54, No. 1, 2006},
abstract = {Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments June 6, 2012 erstellt},
address = {
[S.l.]
},
url = {
http://slubdd.de/katalog?TN_libero_mab2
}
}