Works matching DE "SUBSTANCE over form doctrine"

Results: 48

Developments Around Economic Substance Doctrine Warrant Taxpayer Consideration.

Published in:

International Tax Journal, 2023, v. 49, n. 1, p. 17

By:

O'Neill, Colleen

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:

BAZILEVICH, Victor;
UMANTSIV, Yuriy

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:

Lubrano, Christopher J.

Publication type:

Article

Using a folk story to generate discussion about substance over form.

Published in:

Accounting Education, 2004, v. 13, n. 2, p. 267, doi. 10.1080/09639280420001676657

By:

Hayes, Rick S.;
Baker *, C. Richard

Publication type:

Article

Penalties.

Published in:

Journal of Tax Practice & Procedure, 2012, v. 14, n. 5, p. 15

By:

Skarlatos, Bryan C.

Publication type:

Article

International Tax Issues Corner.

Published in:

Journal of Passthrough Entities, 2015, v. 18, n. 3, p. 17

By:

Forst, David

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:

Giordano, Nicholas

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:

Puzinskaitė, Egidija

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:

Currie, Karen H.;
Brown, Jessica

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:

Givati, Yehonatan

Publication type:

Article

CODIFYING AND "MISCODIFYING" JUDICIAL ANTI-ABUSE TAX DOCTRINES.

Published in:

Virginia Tax Review, 2014, v. 33, n. 4, p. 579

By:

Jellum, Linda D.

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:

Tello, Carol P.

Publication type:

Article

The Economic Substance Doctrine.

Published in:

CPA Journal, 2012, v. 82, n. 10, p. 40

By:

Friske, Karyn Bybee;
Cooley, Karen M.;
Pulliam, Darlene

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:

WILSON, CODY A.

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:

BOGENSCHNEIDER, BRET N.

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:

J. L.

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:

Duff, David G.

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:

Hwong, Thaddeus;
Jinyan Li

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:

Morris, Ryan L.;
Templeton, Michael D.

Publication type:

Article

Economic Substance and Tax Avoidance: An International Perspective.

Published in:

2013

By:

T. E.

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:

T. E.

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:

David, Quentin

Publication type:

Article

A Framework for Understanding "Substance Over Form" in Accounting.

Published in:

Accounting Review, 1976, v. 51, n. 1, p. 80

By:

Meyer, Philip E.

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:

Vermeer, Beth Y.;
Greenstein, Brian R.

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:

Flesher, Tonya K.;
Quinn, Tina Steward

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:

Hartung, Roland

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

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. 2, p. 65
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

Sometimes Unguided (or Maybe Misguided) Economic Substance Guidance.

Published in:

Journal of Taxation of Investments, 2015, v. 32, n. 2, p. 27

By:

Jensen, Erik M.

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

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:

Kuźniacki, Błażej

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:

DALY, PAUL

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:

Madison, Allen D.

Publication type:

Article

When is a residence not a dwelling?

Published in:

CPA Journal, 1995, v. 65, n. 10, p. 56

By:

Candela, Leonard J.;
Morris, Edwin B.

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:

ROSENBERG, REBECCA

Publication type:

Article

Per Se Economic Substance.

Published in:

Brigham Young University Law Review, 2018, v. 2018, n. 1, p. 157

By:

Houchens, Jesse P.

Publication type:

Article

Subsidized Foreign Tax Credits and the Economic Substance Doctrine.

Published in:

Tax Lawyer, 2017, v. 70, n. 2, p. 443

By:

STEINES, JR., JOHN P.

Publication type:

Article

The Economic Substance Doctrine in Federal and State Taxation.

Published in:

Tax Lawyer, 2014, v. 67, n. 4, p. 715

By:

KOLARIK II, WILLIAM JOEL;
WLODYCHAK, STEVEN NICHOLAS JOHN

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:

Luke, Charlene D.

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:

Hahn, James W.

Publication type:

Article

Circular Cash Flows and the Federal Income Tax.

Published in:

Tax Lawyer, 2011, v. 64, n. 3, p. 535

By:

CUMMINGS JR., JASPER L.

Publication type:

Article

EDITORIAL.

Published in:

Crónica Tributaria, 2021, n. 179, p. 5

By:

García-Herrera, Cristina;
Moreno, Saturnina

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:

VANIK JR., THOMAS C.

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:

Sancilio, Philip

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:

KNIGHT, RAY A.;
KNIGHT, LEE G.

Publication type:

Article