Economic substance Canadian GAAR and U.S. administrative guidance by Rémi D. Gagnon
By: Gagnon, Rémi D
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Item type | Current location | Home library | Call number | Status | Date due | Barcode |
---|---|---|---|---|---|---|
Artículos | IEF | IEF | 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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