Understanding the Economic Substance Doctrine

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

Attend

BHBA members attend all CLE webinars for free. There is a fee for non-members. Check out all membership options at www.bhba.org/membership.

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 Economic Substance Doctrine plays a pivotal role in tax law, aiming to curb tax avoidance through transactions that lack genuine economic purpose beyond reducing tax liabilities.


Join Sebastian Voth for a comprehensive session examining the doctrine’s origins, its codification under IRC §7701(o), and how courts assess economic substance in real-world cases. This program will also provide practical insights into the doctrine’s evolution and highlight recent Tax Court decisions shaping its application today.

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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