Gagnon, Rémi D.
Economic substance Canadian GAAR and U.S. administrative guidance / by Rémi D. Gagnon
In this article, Gagnon assesses the U.S. experience with the concept of economic substance and draws lessons for the successful development of this concept in Canada in light of the structural differences between the two systems.
ELUSION FISCAL
EVASION FISCAL
ADMINISTRACION TRIBUTARIA
TRATADOS INTERNACIONALES
CANADA
ESTADOS UNIDOS
Tax Notes International 1048-3306 v. 115, n. 13, September 23 2024, p. 1927-1946
Economic substance Canadian GAAR and U.S. administrative guidance / by Rémi D. Gagnon
In this article, Gagnon assesses the U.S. experience with the concept of economic substance and draws lessons for the successful development of this concept in Canada in light of the structural differences between the two systems.
ELUSION FISCAL
EVASION FISCAL
ADMINISTRACION TRIBUTARIA
TRATADOS INTERNACIONALES
CANADA
ESTADOS UNIDOS
Tax Notes International 1048-3306 v. 115, n. 13, September 23 2024, p. 1927-1946