Understanding the Economic Substance Doctrine

Tuesday, February 4, 12:30 pm - 1:30 pm Pacific via ZOOM

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Earn 1.0 hour of General CLE or Taxation Law LSCLE credit.

Meet the Speaker

Sebastian Voth

Principal

Hochman Salkin Toscher Perez P.C.

About the Program

The Beverly Hills Bar Association invites you to an informative session exploring the Economic Substance Doctrine—a critical principle in tax law designed to prevent tax avoidance through transactions that serve no economic purpose other than tax savings.

This program will provide an in-depth analysis of the doctrine’s evolution, practical applications, and a look at the recent cases litigated in Tax Court and beyond.

The key topics include the origins and statutory codification of the Economic Substance Doctrine under IRC §7701(o) and how courts evaluate transactions for economic substance.

This program is presented by the Taxation Law section, chaired by Philipp Behrendt. The Taxation Law section is sponsored by Hochman Salkin Toscher Perez P.C. Find out more at www.bhba.org.

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BHBA is an accredited or approved sponsor in California, Illinois, Pennsylvania, New Jersey, Connecticut, and Vermont. All courses qualify for New York credit through New York's approved jurisdiction policy. View New York's policy here.

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