Don Korb and Aditi Banerjee Compare U.S. and U.K. Anti-Avoidance Case Law in Tax Journal

August 2, 2010

Mr. Korb and Ms. Banerjee co-authored the article “Comparing U.S. and U.K. anti-avoidance approaches,” published in the August 2 issue of Tax Journal. In the article, the authors focus on the codification of the economic substance doctrine in the United States, and compare it and the development of judicial doctrines in the U.S. case law with the proposed general anti-abuse rule in the U.K. and the U.K. anti-avoidance case law.