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economic substance

  • 经济实质

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  经济实质

(一)监管者需要根据交易的“经济实质”(economic substance)而不仅仅是“法律形式”(1egalform),来判断资产证券化是否实现了风险的有效转移,并以此确定相应的资本监管政策。

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  经济实体

Economic substance 经济实质 ; 经济实质 ; 经济本色 ; 经济实体 Substance grise 灰质 hazardous substance 危险物质 ; 有害物质 ; 有毒有害物质或元素 ; 危险物 .

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  经济本色

Economic substance 经济实质 ; 经济实质 ; 经济本色 ; 经济实质 hazardous substance 危险物质 ; 有害物质 ; 有毒有害物质或元素 ; 危险物

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短语

Economic Substance Doctrine 经济实质规则

Economic Substance Theory 经济实体理论

substance of economic law 经济法实体

  • 经济内涵 - 引用次数:1

    参考来源 - 新巴塞尔协议下资产证券化监管研究

·2,447,543篇论文数据,部分数据来源于NoteExpress

Economic substance

  • abstract: Economic substance is a doctrine in the tax law of the United States under which a transaction must have an economic purpose aside from reduction of tax liability in order to be considered valid. This doctrine is used to determine whether tax shelters, or strategies used to reduce tax liability, are considered "abusive" by the Internal Revenue Service.

以上来源于: WordNet

双语例句权威例句

  • The main reason, I believe, is that stocks, in economic substance, are really very similar to bonds.

    主要原因在于认为股票经济实质上非常类似于债券。

    youdao

  • Substance over form principle requires enterprises should not be basis of legal form but of economic substance of exchanges in the course of accounting calculation .

    所谓实质重于形式原则就是要求企业进行会计核算时应当以交易或事项经济实质不是以它们的法律形式为依据

    youdao

  • This Strategic and Economic Dialogue differs from past dialogues in scope, substance, and approach.

    本届战略经济对话广度实质乃至方法上均不同过去的对话。

    youdao

更多双语例句
  • Japan's accounting rules contain loopholes that allow companies to hide the economic substance of their performance.

    ECONOMIST: Company accounts

  • Ruble, who is appealing, had been accused of writing letters blessing knowingly bogus tax shelters--complicated transactions without economic substance that created massive phony losses used to offset massive taxable income.

    FORBES: Informer

  • SILOs came into wide use after the government shut down an earlier form of lease deal, called LILOs (lease-in, lease-out) in 1999, contending they had no economic substance and were simply improper tax shelters.

    FORBES: Will SILOs Collapse?

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