Avi Yonah, Reuven Shlomo
Can the economic substance doctrine be revived? / by Reuven S. Avi-Yonah
In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah compares the use of the economic substance doctrine with adoption of a general antiabuse rule to address tax benefits that are claimed even though they violate — for example, by exploiting a drafting error in the legislation — congressional intent.
ECONOMIA
BENEFICIOS
CONTRIBUYENTES
TRANSACCIÓN TRIBUTARIA
Tax Notes International 1048-3306 v. 116, n. 4, October 28 2024, p. 633-637
Can the economic substance doctrine be revived? / by Reuven S. Avi-Yonah
In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah compares the use of the economic substance doctrine with adoption of a general antiabuse rule to address tax benefits that are claimed even though they violate — for example, by exploiting a drafting error in the legislation — congressional intent.
ECONOMIA
BENEFICIOS
CONTRIBUYENTES
TRANSACCIÓN TRIBUTARIA
Tax Notes International 1048-3306 v. 116, n. 4, October 28 2024, p. 633-637