When and how should the economic substance doctrine be applied?
Year of publication: |
2007
|
---|---|
Authors: | Hariton, David P. |
Published in: |
Tax law review. - New York, NY : Univ. School of Law, ISSN 0040-0041, ZDB-ID 702702-3. - Vol. 60.2007, 1, p. 29-56
|
Subject: | Steuerplanung | Tax planning | Steuervermeidung | Tax avoidance | Steuerrechtsprechung | Tax court decision | USA | United States |
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