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 |