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

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.