Znaczenie koncepcji "substance" w systemach podatkowych Kanady i Australii
The meaning of the concept of economic substance in the tax systems of Canada and Australia

Summary/Abstract: The article concentrates upon the issue of economic substance and its meaning for the ta Xsystem. In particular the aim of the article is to determine how the concept of economic substance is used in the tax systems of Canada and Australia. None of the abovementioned countries has adopted the judicial anti-avoidance doctrines so characteristic in particular for the United States.However both in Canada and in Australia the element of real economic substance of the taxpayers’ activities is considered indirectly, as part of the general anti-avoidance regulations.

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