The Resource When and how should the economic substance doctrine be applied?

When and how should the economic substance doctrine be applied?

Label
When and how should the economic substance doctrine be applied?
Title
When and how should the economic substance doctrine be applied?
Creator
Subject
Language
eng
Summary
In view of the Coltec Industries case, this paper argues that the economic substance doctrine should be applied to "tax shelters", which the author would define as transactions that, when considered as a whole, serve primarily to generate net losses, deductions or credits that can be used to eliminate the tax that otherwise would be imposed on unrelated income
Citation source
In: Tax law review. - New York. - Vol. 60 (2006),
http://library.link/vocab/creatorName
Hariton, D.P
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • substance over form
  • tax shelter
  • case law
Label
When and how should the economic substance doctrine be applied?
Instantiates
Publication
Label
When and how should the economic substance doctrine be applied?
Publication

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