substance of legislation
英 美
1.
2.
As one person company in substance significance become more and more, the countries establish the legal status of one personal company through judicial precedents and legislation consecutively.
随着实质意义上的一人公司日益增加,各国立法逐步通过判例或立法肯定了一人公司的合法地位。
Tax-avoidance legal regulating includes regulating by legislation and regulating by law interpretation, on the common basis of principle of tax in line with substance of the things.
避税的法律现制包括立法规制与通过法律解释的规制,其共同的工具是实质课税原则。