The Resource Kafka and the tax shelter

Kafka and the tax shelter

Label
Kafka and the tax shelter
Title
Kafka and the tax shelter
Creator
Subject
Language
eng
Summary
Essay dealing with the distinction between a tax shelter and a business transaction, applying it to the cases of Colgate and UPS. Examines the definitions of tax shelter by the government and the courts, and the current legislative proposal. Advances a more direct approach. Attempts to persuade the government and the courts to stop defining tax shelter by reference to how aggressive a transaction is, or how much income it produces, and start defining it by reference to whether it shelters tax
Citation source
In: Tax law review. - New York. - Vol. 57 (2003),
http://library.link/vocab/creatorName
Hariton, D.P
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tax shelter
  • case law
Label
Kafka and the tax shelter
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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