Abstract

http://ssrn.com/abstract=415561
 
 

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Coming in from the 'Cold': The Case for ESD Codification


Samuel C. Thompson, Jr.


The Pennsylvania State University Dickinson School of Law

Robert Allen Clary II


affiliation not provided to SSRN


Tax Notes, Vol. 99, No. 8, May 26, 2003

Abstract:     
This article builds on and elaborates on portions of an article the authors are currently publishing in the University of Southern California's annual publication, Major Tax Planning, entitled "Staying the Course: A Look at the Response to Corporate Inversions and Tax Shelters and the Need for More Direct Action." The article argues that Congress should codify the economic substance doctrine as proposed in Senate legislation.

Number of Pages in PDF File: 6

Keywords: Economic Substance Doctrine (ESD), ESD codification, tax shelter abuse

JEL Classification: H20, H25

Accepted Paper Series





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Date posted: June 16, 2003  

Suggested Citation

Thompson, Jr., Samuel C. and Clary, Robert Allen, Coming in from the 'Cold': The Case for ESD Codification. Tax Notes, Vol. 99, No. 8, May 26, 2003. Available at SSRN: http://ssrn.com/abstract=415561 or http://dx.doi.org/10.2139/ssrn.415561

Contact Information

Samuel C. Thompson, Jr. (Contact Author)
The Pennsylvania State University Dickinson School of Law ( email )
150 South College Street
Carlisle, PA 17013
United States
Robert Allen Clary II
affiliation not provided to SSRN
Feedback to SSRN


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