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新型投资工具的税法属性辨析——基于美国的经验与借鉴 被引量:5

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摘要 目次一、债权型金融工具与权益型金融工具的税法适用差异及其影响(一)权益性投资与债权性投资的税法适用差异(二)权益性与债权性投资税负差异的影响二、日趋模糊的权益性与债权性投资的界限(一)现行税法对权益性投资与债权性投资的区别标准(二)进一步模糊的权益性投资与债权投资的界限三、
作者 汤洁茵
出处 《交大法学》 2014年第1期75-91,共17页 SJTU Law Review
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