Coming in from the 'Cold': The Case for Esd Codification
6 Pages Posted: 16 Jun 2003
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.
Keywords: Economic Substance Doctrine (ESD), ESD codification, tax shelter abuse
JEL Classification: H20, H25
Suggested Citation: Suggested Citation