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Exploring the Limits of the Evolving Economic Substance and Business Purpose Doctrines and Related Penalty and Ethics Issues

Recorded on: Oct. 22, 2018
Running Time: 00:59:59

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Taken from the Web Program Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2018 Recorded October 2018 in New York

Exploring the Limits of the Evolving Economic Substance and Business Purpose Doctrines and Related Penalty and Ethics Issues [00:59:59]

Guidance on making sure your transactions will pass muster under the Economic Substance, Sham Transaction, Substance over Form and related doctrines; determining when the IRS will respect a transaction as structured and when it will disregard the form of the transaction to disallow the claimed tax benefits; identifying situations where courts will uphold penalties imposed against taxpayers and discussion of what constitutes reasonable reliance on a practitioner for the purpose of avoiding penalties; review of recent case law as well as penalty and ethical standards.

Susan E. Seabrook, Bryan C. Skarlatos

The purchase price of this Web Program segment includes the following article from the Course Handbook available online:
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Presentation Material
  • Economic Substance, Judicial Doctrines and Ethics
    Susan E. Seabrook, Bryan C. Skarlatos
  • (s)
    Susan E. Seabrook ~ Eversheds Sutherland (US) LLP
    Bryan C. Skarlatos ~ Kostelanetz & Fink LLP
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