Tag
#Substance Over Form
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articleDGT Applies Substance Over Form Principle to the 80% Refund Threshold
PMK 28/2026 sets an 80% threshold for low-risk VAT taxpayers to qualify for accelerated tax refunds based on the substance over form principle.
Jul 17, 2026
articleCredit Insurance vs. Bad Debt Allowance: Avoiding Distortion in Fiscal Corrections
Differences in the tax treatment of credit insurance and bad debt allowance often trigger fiscal corrections. Read on for the explanation, legal basis, and mitigation measures.
Apr 1, 2026
articleUnderstanding The Substance Over Form, Accounting Principle for Preventing Tax Avoidance
Taxpayers need to recognize and apply the substance over form principle to prevent tax avoidance. Especially related to the transfer pricing documentation of affiliated transactions.
Feb 7, 2023
