Economic substance Canadian GAAR and U.S. administrative guidance by Rémi D. Gagnon
By: Gagnon, Rémi D
.
Material type: 
ArticleSubject(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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 138-Bis/2024/115/13-1 (Browse shelf) | Available | OP 138-Bis/2024/115/13-1 |
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| OP 138-Bis/2024/115/12 -3 A clarification of reporting rules for foreign trust distributions | OP 138-Bis/2024/115/12 -4 Divergences between GLOBE and accounting carrying values | OP 138-Bis/2024/115/13 Tax Notes International | OP 138-Bis/2024/115/13-1 Economic substance | OP 138-Bis/2024/115/13-2 Preamble clarifies foreign trust distribution reporting | OP 138-Bis/2024/115/13-3 The Up-C, taxation, and corporate governance | OP 138-Bis/2024/115/13-4 International business tax reform |
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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