Avi Yonah, Reuven Shlomo
Limitation on benefits or principal purpose test? part 1 / by Reuven S. Avi-Yonah .-- , 2024
Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan Law School. He thanks Philip Baker, Ajitesh Kir, Fadi Shaheen, and Lee Sheppard for helpful comments. In this installment of Reflections With Reuven Avi-Yonah, the first part of a two-part series, Avi-Yonah examines the relationship between the principal purpose test and the limitation on benefits provision.
EVASION FISCAL
ELUSION FISCAL
TRATADOS INTERNACIONALES
Tax Notes International 1048-3306 v. 115, n. 6, August 5 2024, p. 865-869
Limitation on benefits or principal purpose test? part 1 / by Reuven S. Avi-Yonah .-- , 2024
Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan Law School. He thanks Philip Baker, Ajitesh Kir, Fadi Shaheen, and Lee Sheppard for helpful comments. In this installment of Reflections With Reuven Avi-Yonah, the first part of a two-part series, Avi-Yonah examines the relationship between the principal purpose test and the limitation on benefits provision.
EVASION FISCAL
ELUSION FISCAL
TRATADOS INTERNACIONALES
Tax Notes International 1048-3306 v. 115, n. 6, August 5 2024, p. 865-869