翻訳と辞書 Words near each other ・ Furness Railway No. 3 ・ Furness Vale ・ Furness Vale railway station ・ Furness Withy ・ Furneux Pelham ・ Furnia (gens) ・ Furnia River ・ Furnica Mare River ・ Furnifold McLendel Simmons ・ Furnished cages ・ Furnished Houses (Rent Control) Act 1946 ・ Furnished Souls for Rent ・ Furnishoceratidae ・ Furniss ・ Furniss Auxiliary Field ・ Furniss v Dawson ・ Furnissdale, Western Australia ・ Furniture ・ Furniture & Meat ・ Furniture (band) ・ Furniture (disambiguation) ・ Furniture (EP) ・ Furniture (song) ・ Furniture (typesetting) ・ Furniture Bank ・ Furniture Industry Research Association ・ Furniture Manufacturing Eco Museum in Tainan ・ Furniture music ・ Furniture Ombudsman ・ Furniture preservation Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Furniss v Dawson ： ウィキペディア英語版 Furniss v Dawson Furniss v. Dawson is an important House of Lords case in the field of UK tax. Its full name is "Furniss (Inspector of Taxes) v. Dawson D.E.R., Furniss (Inspector of Taxes) v. Dawson G.E., Murdoch (Inspector of Taxes) v. Dawson R.S.", and its citation is () A.C. 474, or alternatively () 2 W.L.R. 226. Its effect was to extend the applicability of The Ramsay Principle. ==The Ramsay Principle== (詳細は) A. C. 300. In the Ramsay case, a company which had made a substantial capital gain had entered into a complex and self-cancelling series of transactions which had generated an artificial capital loss. The House of Lords decided that where a transaction has pre-arranged artificial steps which serve no commercial purpose other than to save tax, then the proper approach is to tax the ''effect'' of the transaction as a whole. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Furniss v Dawson」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.