Substance Over Form

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August 31, 2024 4 min read Definitions

Economic Substance Doctrine: An Analysis in Tax Law

Economics Law Taxes Economic Substance Doctrine Tax Law Economics Financial Regulation Substance Over Form

A detailed analysis of the Economic Substance Doctrine, which evaluates whether transactions have substantial economic purposes beyond tax benefits.

August 31, 2024 4 min read Definitions

Substance over Form Doctrine: Focusing on the Substance of Transactions

Taxation Law Accounting Tax Principle Constructive Dividends Transactions Legal Doctrine Substance Over Form

The Substance over Form Doctrine is a broader tax principle that underlies the concept of constructive dividends, emphasizing the importance of the actual substance of transactions rather than their legal form.