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 |