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

Recorded on: Oct. 27, 2017
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 2017 recorded October 2017 in New York.

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

Recent cases and guidance; when to apply which doctrine; the two-prong test (the objective component and the subjective component) of the codified economic substance doctrine; practice and procedure; Circular 230; implications, effects, ethical and practice issues; penalties; reasonable cause and good faith; ethical standards

Jasper L. Cummings, Jr., Michael J. Desmond, Bryan C. Skarlatos

The purchase price of this segment includes the following article from the Course Handbook available online:

  • New York State Bar Association Tax Section Report on Codification of the Economic Substance Doctrine
  • A Principal Purpose: There Can Be Only One
    Benjamin M. Willis
  • Stepping Out of Line
    Benjamin M. Willis

Presentation Material

  • Limits of the Evolving Economic Substance and Business Purpose Doctrines and Related Ethics Issues
    Jasper L. Cummings, Jr., Michael J. Desmond, Bryan C. Skarlatos
(s)
Jasper L Cummings, Jr. ~ Alston & Bird LLP
Michael J Desmond ~ The Law Offices of Michael J. Desmond, APC
Bryan C Skarlatos ~ Kostelanetz & Fink LLP
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