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| 003 | ES-MaIEF | ||
| 005 | 20241217174018.0 | ||
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| 008 | 241210s2024 us ||||| |||| 00| 0 eng d | ||
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_aES-MaIEF _beng _cES-MaIEF |
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| 100 | 1 |
_92740 _aAvi Yonah, Reuven Shlomo |
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| 245 | 1 | 0 |
_aLimitation on benefits or principal purpose test? _bpart 1 _c by Reuven S. Avi-Yonah |
| 260 | _c2024 | ||
| 520 | _aReuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan Law School. He thanks Philip Baker, Ajitesh Kir, Fadi Shaheen, and Lee Sheppard for helpful comments. In this installment of Reflections With Reuven Avi-Yonah, the first part of a two-part series, Avi-Yonah examines the relationship between the principal purpose test and the limitation on benefits provision. | ||
| 650 | 4 |
_944029 _aEVASION FISCAL |
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| 650 | 4 |
_943410 _aELUSION FISCAL |
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| 650 | 4 |
_948608 _aTRATADOS INTERNACIONALES |
|
| 773 | 0 |
_9172615 _oOP 138-Bis/2024/115/6 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 115, n. 6, August 5 2024, p. 865-869 |
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| 942 | _cART | ||