000 01013nab a2200229 c 4500
999 _c150457
_d150457
003 ES-MaIEF
005 20250318161109.0
007 ta
008 250318t2024 xxu||||| |||| 00| 0eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _972444
_aGagnon, Rémi D.
245 1 0 _aEconomic substance
_bCanadian GAAR and U.S. administrative guidance
_c by Rémi D. Gagnon
520 _aIn 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.
650 4 _943410
_aELUSION FISCAL
650 4 _944029
_aEVASION FISCAL
650 4 _97307
_aADMINISTRACION TRIBUTARIA
650 4 _948608
_aTRATADOS INTERNACIONALES
650 4 _933508
_aCANADA
650 4 _942888
_aESTADOS UNIDOS
773 0 _9172621
_oOP 138-Bis/2024/115/13
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 115, n. 13, September 23 2024, p. 1927-1946
942 _cART