Now showing items 1-1 of 1
Codification of economic substance affects all tax practitioners
Gregory M. Fowler, Andrew M. Mattson, James F. Bresnahan II, Codification of Economic Substance Affects All Tax Practitioners, 42 Tax Adviser 540 (2011) (Thomas J. Purcell III, ed.).
The article discusses the uncertainty surrounding the codification of the economic substance doctrine and its impact on the professional practice and obligations of certified public accountants (CPAs) in the U.S. in August ...