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

Jinyan Li

Research output: Chapter in Book/Report/Conference proceedingChapter (Book)Researchpeer-review

Original languageEnglish
Title of host publicationTax Avoidance in Canada: After Canada Trustco and Mathew
EditorsDavid G Duff, Harry Erlichman
Place of PublicationCanada
PublisherIrwin Law
Pages47 - 84
Number of pages38
ISBN (Print)9781552211335
Publication statusPublished - 2007

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