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Economic substance Canadian GAAR and U.S. administrative guidance by Rémi D. Gagnon

By: Gagnon, Rémi D.
Material type: ArticleArticleSubject(s): ELUSION FISCAL | EVASION FISCAL | ADMINISTRACION TRIBUTARIA | TRATADOS INTERNACIONALES | CANADA | ESTADOS UNIDOS In: Tax Notes International v. 115, n. 13, September 23 2024, p. 1927-1946Summary: 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.
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OP 138-Bis/2024/115/13-1 (Browse shelf) Available OP 138-Bis/2024/115/13-1

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.

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