"Economic substance": Drawing the line between legitimate tax minimization and abusive tax avoidance

Jinyan Li

Research output: Chapter in Book/Report/Conference proceeding › Chapter (Book) › Research › peer-review

Original language	English
Title of host publication	Tax Avoidance in Canada: After Canada Trustco and Mathew
Editors	David G Duff, Harry Erlichman
Place of Publication	Canada
Publisher	Irwin Law
Pages	47 - 84
Number of pages	38
Edition	1
ISBN (Print)	9781552211335
Publication status	Published - 2007

Cite this

@inbook{85a27a018b494e72aa344adfb42ba041,

title = "{"}Economic substance{"}: Drawing the line between legitimate tax minimization and abusive tax avoidance",

author = "Jinyan Li",

year = "2007",

language = "English",

isbn = "9781552211335",

pages = "47 -- 84",

editor = "Duff, {David G} and Harry Erlichman",

booktitle = "Tax Avoidance in Canada: After Canada Trustco and Mathew",

publisher = "Irwin Law",

address = "Canada",

edition = "1",

}