eCourse
Economic Substance and Liberty Global: Are There Limitations to the ESD?
Contains material from Jan 2025
Economic Substance and Liberty Global: Are There Limitations to the ESD?
Not yet rated
Technical Questions?
512.475.6700
service@utcle.org
The district court's decision in Liberty Global, combined with various statements from government officials, appears to indicate an expansion of the economic substance doctrine (ESD). Explore the history, application and limitations of the doctrine, with Liberty Global serving as the background for discussion.
Includes: Video Audio Slides
- Total Credit Hours:
- 1.00
- Credit Info
- TX, CA, PA
- TX MCLE credit expires: 2/28/2026
Preview mode.
You must be signed in, have purchased this eCourse,
and the eCourse must be active
to have full access.
Preview Sessions
Credit
Show session details
1.
Economic Substance and Liberty Global: Are There Limitations to the ESD? (Jan 2025)
Richard M. Lipton
1.00
0.00
0.00
1.00
Preview Materials
Download session materials for offline use
Slides
(pdf)
18 pgs
Session 1 —54 mins 1.00
Economic Substance and Liberty Global: Are There Limitations to the ESD? (Jan 2025)
The district court's decision in Liberty Global, combined with various statements from government officials, appears to indicate an expansion of the economic substance doctrine (ESD). Explore the history, application and limitations of the doctrine, with Liberty Global serving as the background for discussion.
Originally presented: Dec 2024 Taxation Conference: Day 1 - Focus on Business Planning
Richard M. Lipton,
Baker McKenzie LLP - Dallas, TX