Can the economic substance doctrine be revived? by Reuven S. Avi-Yonah
By: Avi Yonah, Reuven Shlomo
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Material type: 
ArticleSubject(s): ECONOMIA | BENEFICIOS | CONTRIBUYENTES | TRANSACCIÓN TRIBUTARIA
In:
Tax Notes International v. 116, n. 4, October 28 2024, p. 633-637Summary: 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.
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| OP 138-Bis/2024/116/4-1 Japan’s new consumption tax regime on digital platforms and global developments | OP 138-Bis/2024/116/4-2 Recent changes to investment tax credits in Italian law | OP 138-Bis/2024/116/4-3 Transfer pricing benchmark | OP 138-Bis/2024/116/4-4 Can the economic substance doctrine be revived? | OP 138-Bis/2024/116/5 Tax Notes International | OP 138-Bis/2024/116/5-1 U.N. international tax cooperation | OP 138-Bis/2024/116/5-2 Impact of the Dutch 2025 tax plans on U.S. parties |
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.
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