Found: 47
Select item for more details and to access through your institution.
Per Se Economic Substance.
- Published in:
- Brigham Young University Law Review, 2018, v. 2018, n. 1, p. 157
- By:
- Publication type:
- Article
Tax Law-Second Circuit Accurately Applies the Economic Substance Doctrine to Foreign Tax Credits-Bank of New York Mellon Corp. V. C.I.R., 801 F.3d 104 (2D Cir. 2015).
- Published in:
- Suffolk Transnational Law Review, 2016, v. 39, n. 2, p. 372
- By:
- Publication type:
- Article
Indiana Joins the Trend: Applying Substance-Over-Form in the Sales and Use Tax Context.
- Published in:
- Journal of State Taxation, 2011, v. 29, n. 3, p. 45
- By:
- Publication type:
- Article
Discerning Commercial and Economic Reality: Applying the GAAR to Frucor.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1022, doi. 10.32721/ctj.2021.69.3.ctr
- By:
- Publication type:
- Article
General Anti-Avoidance Rules Revisited: Reflections on Tim Edgar's "Building a Better GAAR".
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2020, v. 68, n. 2, p. 579, doi. 10.32721/ctj.2020.68.2.sym.duff
- By:
- Publication type:
- Article
GAAR in Action: An Empirical Study of Transaction Types and Judicial Attributes in Australia, Canada, and New Zealand.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2020, v. 68, n. 2, p. 539, doi. 10.32721/ctj.2020.68.2.sym.hwong
- By:
- Publication type:
- Article
SYMMETRICAL REASONING: TAX COURT DECISION IN PLAINS MIDSTREAM CANADA ULC UPHELD.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2019, v. 67, n. 4, p. 1215, doi. 10.32721/ctj.2019.67.4.cc
- By:
- Publication type:
- Article
Economic Substance and Tax Avoidance: An International Perspective.
- Published in:
- 2013
- By:
- Publication type:
- Book Review
United Kingdom, HM Revenue & Customs, Lifting the Lid on Tax Avoidance Schemes: Consultation Document/United Kingdom, HM Revenue & Customs, A General Anti-Abuse Rule: Consultation Document/Orly Sulami, "Tax Abuse--Lessons from Abroad.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2012, v. 60, n. 4, p. 1036
- By:
- Publication type:
- Article
CLARIFYING (OR IS IT CODIFYING?) THE "NOTABLY ABSTRUSE": STEP TRANSACTIONS, ECONOMIC SUBSTANCE, AND THE TAX CODE.
- Published in:
- Columbia Law Review, 2013, v. 113, n. 1, p. 138
- By:
- Publication type:
- Article
CODIFICATION OF THE ECONOMIC SUBSTANCE DOCTRINE: AGENCY RESPONSE AND CERTAIN OTHER UNFORESEEN CONSEQUENCES.
- Published in:
- William & Mary Business Law Review, 2018, v. 10, n. 1, p. 199
- By:
- Publication type:
- Article
PUTTING THE SUBSTANCE BACK INTO THE ECONOMIC SUBSTANCE DOCTRINE.
- Published in:
- Brooklyn Journal of Corporate, Financial & Commercial Law, 2017, v. 11, n. 2, p. 469
- By:
- Publication type:
- Article
A Framework for Understanding "Substance Over Form" in Accounting.
- Published in:
- Accounting Review, 1976, v. 51, n. 1, p. 80
- By:
- Publication type:
- Article
Subsidized Foreign Tax Credits and the Economic Substance Doctrine.
- Published in:
- Tax Lawyer, 2017, v. 70, n. 2, p. 443
- By:
- Publication type:
- Article
The Economic Substance Doctrine in Federal and State Taxation.
- Published in:
- Tax Lawyer, 2014, v. 67, n. 4, p. 715
- By:
- Publication type:
- Article
The Relevance Games: Congress's Choices for Economic Substance Gamemakers.
- Published in:
- Tax Lawyer, 2013, v. 66, n. 3, p. 551
- By:
- Publication type:
- Article
Circular Cash Flows and the Federal Income Tax.
- Published in:
- Tax Lawyer, 2011, v. 64, n. 3, p. 535
- By:
- Publication type:
- Article
Virginia Historic Tax Credit Fund 2001 LP v. Commissioner: Virginia Is for Partners?
- Published in:
- Tax Lawyer, 2011, v. 64, n. 4, p. 975
- By:
- Publication type:
- Article
Short Takes: Recent Developments of Interest to Investors.
- Published in:
- Journal of Taxation of Investments, 2018, v. 35, n. 2, p. 67
- Publication type:
- Article
THE EVOLUTION OF THEORETICAL APPROACHES OF THE CORPORATIONS' ANALYSIS.
- Published in:
- USV Annals of Economics & Public Administration, 2013, v. 13, n. 2, p. 76
- By:
- Publication type:
- Article
MOKESČIO APSKAIČIAVIMAS TAIKANT TURINIO VIRŠENYBĖS PRIEŠ FORMĄ PRINCIPĄ.
- Published in:
- Jurisprudence / Jurisprudencija, 2013, v. 20, n. 4, p. 1409, doi. 10.13165/JUR-13-20-4-07
- By:
- Publication type:
- Article
International Tax Issues Corner.
- Published in:
- Journal of Passthrough Entities, 2015, v. 18, n. 3, p. 17
- By:
- Publication type:
- Article
Dealing with Codified Economic Substance in the Context of International Issues: Self-Help, the Only Game in Town.
- Published in:
- Tax Executive, 2011, v. 63, n. 1/2, p. 43
- By:
- Publication type:
- Article
Short Takes: Recent Developments of Interest to Investors.
- Published in:
- Journal of Taxation of Investments, 2016, v. 33, n. 2, p. 69
- Publication type:
- Article
Short Takes: Recent Developments of Interest to Investors.
- Published in:
- Journal of Taxation of Investments, 2015, v. 32, n. 4, p. 79
- Publication type:
- Article
Short Takes: Recent Developments of Interest to Investors.
- Published in:
- Journal of Taxation of Investments, 2015, v. 32, n. 2, p. 65
- Publication type:
- Article
Sometimes Unguided (or Maybe Misguided) Economic Substance Guidance.
- Published in:
- Journal of Taxation of Investments, 2015, v. 32, n. 2, p. 27
- By:
- Publication type:
- Article
Short Takes: Recent Developments of Interest to Investors.
- Published in:
- Journal of Taxation of Investments, 2014, v. 31, n. 2, p. 75
- Publication type:
- Article
Recent Developments: Notes on the Economic Substance Doctrine, the Deductibility of Qualified Residence Interest, and More.
- Published in:
- Journal of Taxation of Investments, 2012, v. 30, n. 1, p. 81
- Publication type:
- Article
TORPEDOING A TRANSACTION: ECONOMIC SUBSTANCE VERSUS OTHER TAX DOCTRINES AND THE APPLICATION OF THE STRICT LIABILITY PENALTY.
- Published in:
- Cleveland State Law Review, 2016, v. 64, n. 1, p. 109
- By:
- Publication type:
- Article
The Economic Substance Doctrine.
- Published in:
- CPA Journal, 2012, v. 82, n. 10, p. 40
- By:
- Publication type:
- Article
EDITORIAL.
- Published in:
- Crónica Tributaria, 2021, n. 179, p. 5
- By:
- Publication type:
- Article
Penalties.
- Published in:
- Journal of Tax Practice & Procedure, 2012, v. 14, n. 5, p. 15
- By:
- Publication type:
- Article
"FORM" DETERMINES "SUBSTANCE": A CALL TO REIGN IN TAX LAW'S SUBSTANCE-OVER-FORM PRINCIPLE.
- Published in:
- Creighton Law Review, 2020, v. 53, n. 3, p. 553
- By:
- Publication type:
- Article
PROFESSIONAL ETHICS FOR THE TAX LAWYER TO THE HOLMESLAN "BAD MAN".
- Published in:
- Creighton Law Review, 2016, v. 49, n. 4, p. 775
- By:
- Publication type:
- Article
When is a residence not a dwelling?
- Published in:
- CPA Journal, 1995, v. 65, n. 10, p. 56
- By:
- Publication type:
- Article
The Compatibility of the Substance over Form Doctrine with Tax and Investment Treaties: A Case Study of Lone Star v the Republic of Korea.
- Published in:
- ICSID Review: Foreign Investment Law Journal, 2024, v. 39, n. 1, p. 139, doi. 10.1093/icsidreview/siad035
- By:
- Publication type:
- Article
The Unfortunate Triumph of Form over Substance in Canadian Administrative Law.
- Published in:
- Osgoode Hall Law Journal, 2012, v. 50, n. 2, p. 317, doi. 10.60082/2817-5069.1023
- By:
- Publication type:
- Article
RATIONALIZING TAX LAW BY BREAKING THE ADDICTION TO ECONOMIC SUBSTANCE.
- Published in:
- Idaho Law Review, 2011, v. 47, n. 3, p. 441
- By:
- Publication type:
- Article
Trafficking-In and Harvesting Tax Benefits May Be Subject to Restrictions and Limitations.
- Published in:
- Campbell Law Review, 2023, v. 46, n. 1, p. 51
- By:
- Publication type:
- Article
In or Out: How to Treat Foreign Taxes Under the Economic Substance Doctrine.
- Published in:
- Washington & Lee Law Review, 2018, v. 75, n. 2, p. 1171
- By:
- Publication type:
- Article
WALKING A FINE LINE: A THEORY OF LINE DRAWING IN TAX LAW.
- Published in:
- Virginia Tax Review, 2014, v. 34, n. 3, p. 469
- By:
- Publication type:
- Article
CODIFYING AND "MISCODIFYING" JUDICIAL ANTI-ABUSE TAX DOCTRINES.
- Published in:
- Virginia Tax Review, 2014, v. 33, n. 4, p. 579
- By:
- Publication type:
- Article
Unresolved Issues Regarding the U.S. Foreign Tax Credit: A Case of the United Kingdom Windfall Tax.
- Published in:
- ATA Journal of Legal Tax Research, 2014, v. 12, n. 2, p. 1, doi. 10.2308/jltr-50938
- By:
- Publication type:
- Article
Codification of the Economic Substance Doctrine and the Gregory Case.
- Published in:
- ATA Journal of Legal Tax Research, 2014, v. 12, n. 1, p. 1, doi. 10.2308/jltr-50739
- By:
- Publication type:
- Article
Corporate Tax Reform and "Value Creation": Towards Unfettered Diagonal Re-allocation across the Global Inequality Chain.
- Published in:
- Accounting, Economics & Law, 2017, v. 7, n. 1, p. 18, doi. 10.1515/ael-2016-0020
- By:
- Publication type:
- Article
Developments Around Economic Substance Doctrine Warrant Taxpayer Consideration.
- Published in:
- International Tax Journal, 2023, v. 49, n. 1, p. 17
- By:
- Publication type:
- Article