000 01000nab a2200205 c 4500
999 _c150445
_d150445
003 ES-MaIEF
005 20250318082752.0
007 ta
008 250317t2024 xxu||||| |||| 00| 0eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _92740
_aAvi Yonah, Reuven Shlomo
245 1 0 _aCan the economic substance doctrine be revived?
_c by Reuven S. Avi-Yonah
520 _aIn this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah compares the use of the economic substance doctrine with adoption of a general antiabuse rule to address tax benefits that are claimed even though they violate — for example, by exploiting a drafting error in the legislation — congressional intent.
650 4 _943074
_aECONOMIA
650 4 _932314
_aBENEFICIOS
650 4 _941169
_aCONTRIBUYENTES
650 4 _959583
_aTRANSACCIÓN TRIBUTARIA
773 0 _9172805
_oOP 138-Bis/2024/116/4
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 116, n. 4, October 28 2024, p. 633-637
942 _cART