TITLE

Limits of the Texas Comptroller's Authority to Adopt Economic Substance Doctrine

AUTHOR(S)
Christian, John
PUB. DATE
May 2011
SOURCE
Journal of State Taxation;May/Jun2011, Vol. 29 Issue 4, p43
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
John Christian provides an overview and critique of the Texas Comptroller's authority to apply the economic substance doctrine to disregard structured or multi-step transactions arranged by taxpayers to reduce sales tax.
ACCESSION #
61289665

 

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