Tax Shelters or Efficient Tax Planning? A Theory of the Firm Perspective on the Economic Substance Doctrine

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 based on the property rights theory of the firm, and describe its application in two recent tax cases

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Year of publication:	2017
Authors:	Borek, T. Christopher
Other Persons:	Frattarelli, Angelo (contributor) ; Hart, Oliver (contributor)
Publisher:	[2017]: [S.l.] : SSRN
Subject:	Steuerplanung \| Tax planning \| Theorie der Unternehmung \| Theory of the firm \| Unternehmenspolitik \| Corporate policy \| Eigentumsrechtstheorie \| Theory of property rights
Description of contents:	Abstract [papers.ssrn.com] ; Abstract [doi.org]

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Extent:	1 Online-Ressource
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments May 29, 2013 erstellt Volltext nicht verfügbar
Other identifiers:	10.2139/ssrn.2271510 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012974328