Understanding the Economic Substance Doctrine

The Economic Substance Doctrine plays a pivotal role in tax law, aiming to curb tax avoidance through transactions that lack genuine economic purpose beyond reducing tax liabilities.

Join Sebastian Voth for a comprehensive session examining the doctrine’s origins, its codification under IRC §7701(o), and how courts assess economic substance in real-world cases. This program will also provide practical insights into the doctrine’s evolution and highlight recent Tax Court decisions shaping its application today.