Chaire de recherche en fiscalité et en finances publiques Midi Conference: Economic Substance and Tax Avoidance / Le concept de substance économique et l’évitement fiscal

Authors

Lyne Latulippe, Chaire de recherche en fiscalité et en finances publiques, l’Université de Sherbrooke
Reuven Avi-Yonah, University of Michigan
Jinyan Li, Osgoode Hall Law School of York UniversityFollow
Rémi Gagnon, Department of Finance of Canada

Document Type

Conference Proceeding

Multimedia Title

Economic Substance and Tax Avoidance

Publication Date

5-22-2025

Abstract

At the conference, Professor Avi-Yonah presented the evolution of the economic substance doctrine used in US tax law. Subsequently, the panellists discussed the insight that the US experiment can provide in connection with recent changes to the general anti-avoidance rule of the Canada Income Tax Act.

Repository Citation

Latulippe, Lyne; Avi-Yonah, Reuven; Li, Jinyan; and Gagnon, Rémi, "Chaire de recherche en fiscalité et en finances publiques Midi Conference: Economic Substance and Tax Avoidance / Le concept de substance économique et l’évitement fiscal" (2025). All Faculty & Research Videos. 11.
https://digitalcommons.osgoode.yorku.ca/video_research/11