Tax Shelters or Efficient Tax Planning? A Theory of The Firm Perspective On the Economic Substance Doctrine
收藏NBER2013-05-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w19081
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资源简介：
Courts have articulated a number of legal tests to distinguish corporate transactions that have a legitimate business or economic purpose from those carried out largely, if not solely, for favorable tax treatment. We outline an approach to analyzing the economic substance of corporate transactions
提供机构：
美国国家经济研究局
创建时间：
2013-05-01
