Problems of Inverse Possession
نویسندگان
چکیده
Legislative regulation, establishing the forms of relations between persons, in case non-compliance with proposed model behavior, provides for either application sanctions or qualification actual accordance established legal forms. In latter case, signs that may have nothing to do reality are often imputed such relationships. Thus, example, author proposes consider a group persons as collective community pursuing single goal put out brackets, and look certain standard prudent conduct actions business entities is not any norm, but exists, opinion tax authority. At same time, decided conceal their real relationships by manipulating distorting form, act due specific reasons conditions recognized these regulating behavior. The allow an interested person hide behind formal identity holder assets corporate instruments at time give controlled mandatory, although formal, instructions. paper, using example holder, suggests approach according which, purposes reclassifying hiding screen it necessary identify factual substrate them meaning.
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ژورنال
عنوان ژورنال: Aktual?nye problemy rossijskogo prava
سال: 2022
ISSN: ['1994-1471']
DOI: https://doi.org/10.17803/1994-1471.2022.140.7.080-090