LexisNexis® Legal Newsroom
Robert Jennings and Elizabeth Sweigart of Verse Consulting, LLC, on the Recent Codification of the Economic Substance Doctrine

On this edition, Robert Jennings and Elizabeth Sweigart discuss codification of the economic substance doctrine included in the Health Care and Education Reconciliation Act of 2010. Mr. Jennings and Ms. Sweigart analyze objective signposts introduced by the legislation to qualify transactional economic...

Economic Substance Codification and Multinational Cross-Border Transactions

U.S. multinationals need to focus on the codification of the Economic Substance Doctrine in the recently enacted Health Care and Education Reconciliation Act of 2010, P.L. 111-152 (H.R. 4872) ... U.S. multinationals with contemplated or pending transactions [need] to act quickly to put in place a practical...