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New tax shelter cases and notice put a spotlight on the economic substance doctrine by Richard M. Lipton

By: Lipton, Richard M.
Material type: ArticleArticlePublisher: 2010Subject(s): ACTIVIDADES ECONOMICAS | IMPUESTOS | RESPONSABILIDAD TRIBUTARIA | REDUCCION | REDUCCIONES TRIBUTARIAS | ESTADOS UNIDOS | SOCIEDADES | ELUSION FISCAL In: Journal of taxation v. 113, n. 5, November 2010, p. 284-292
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