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Castle Harbour economic substance and the overall - tax - effect - test by Karen C. Burke

By: Burke, Karen C.
Material type: ArticleArticlePublisher: 2005Subject(s): SOCIEDADES DE RESPONSABILIDAD LIMITADA | SOCIEDADES EN COMANDITA | IMPUESTOS | EVASION FISCAL | FRAUDE FISCAL | JURISPRUDENCIA | ESTADOS UNIDOS | COMENTARIOS In: Tax notes v. 107, n. 9, May 30, 2005, p. 1163-1174
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