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MoFolder
Recent State Challenges, And The Success Thereof, Using Business Purpose, Sham, And (Lack Of ) Economic Substance Assertions
American Bar Association Section of Taxation’s 2010 Joint Fall CLE Meeting
9/24/2010
Craig B. Fields
State + Local Tax
Toronto, ON
Canada
Speaking Engagement
As the economy continues to challenge both state and corporate budgets, attacks by state taxing agencies against transactions between affiliated corporations continue and are evolving. This panel will review some of the recent attacks being made by various state taxing agencies and the successes and failures of such attacks.
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