Economic Substance: Drawing the Line between Legitimate Tax Minimization and Abusive Tax Avoidance

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Resource type
Journal Article
Author/contributor
Title
Economic Substance: Drawing the Line between Legitimate Tax Minimization and Abusive Tax Avoidance
Abstract
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Publication
Canadian Tax Journal
Date
2006-2007
Volume
54
Issue
1
Pages
23-56
Journal Abbr
Can. Tax J.
URL
https://heinonline.org/HOL/P?h=hein.journals/cdntj54&i=43
Accessed
1/12/26, 9:01 PM
Short Title
Economic Substance
Language
eng
Library Catalog
HeinOnline
Citation
Li, J. (2006). Economic Substance: Drawing the Line between Legitimate Tax Minimization and Abusive Tax Avoidance. Canadian Tax Journal, 54(1), 23–56. https://heinonline.org/HOL/P?h=hein.journals/cdntj54&i=43
Link to this record
http://authors-cited.ca.reclaim.cloud/bibliography/5GSPRDZL
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