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- W2271487917 abstract "In this article, Hariton explains how the CARE Act's proposed clarification of the economic substance doctrine can be interpreted in the most constructive manner. He then goes on to explain why he thinks there are still deficiencies in the provision's approach and how he thinks they might be remedied." @default.
- W2271487917 created "2016-06-24" @default.
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- W2271487917 date "2003-04-25" @default.
- W2271487917 modified "2023-09-25" @default.
- W2271487917 title "How to Fix Economic Substance" @default.
- W2271487917 hasPublicationYear "2003" @default.
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