THE PRINCIPLE OF THE ADVANTAGE OF SUBSTANCE OVER FORM IN THE TRANSACTION OF SUBMITTING A TRADEMARK
The article assesses the transaction of contributing a trademark created during business activity to a newly established company in the context of the principle of the advantage of substance over form and applicable tax law provisions. In order to build the value and structure of their assets in the...
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| Format: | Article |
| Language: | English |
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Wydawnictwo SGGW - Warsaw University of Life Sciences Press
2023-10-01
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| Series: | Polityki Europejskie, Finanse i Marketing |
| Subjects: | |
| Online Access: | https://pefim.sggw.edu.pl/article/view/5613 |
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