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Sham Transactions$
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Edwin Simpson and Miranda Stewart

Print publication date: 2013

Print ISBN-13: 9780199685349

Published to Oxford Scholarship Online: January 2014

DOI: 10.1093/acprof:oso/9780199685349.001.0001

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Sham Transactions in the United States 1

Sham Transactions in the United States 1

Chapter:
(p.68) 4 Sham Transactions in the United States1
Source:
Sham Transactions
Author(s):

Joshua D. Blank

Nancy Staudt

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199685349.003.0004

This chapter first examines corporate tax shams and the US Supreme Court’s response to these transactions. It then turns to sham-like behaviour in other taxation contexts. The US Supreme Court considers certain factors in determining whether the taxpayer has engaged in abuse. Unlike courts in many other countries, the US Supreme Court decides the majority of the abuse controversies in favour of the government and against the corporation seeking to deploy ingenious strategies that adhere to the letter of the law but not its purpose.

Keywords:   corporate tax abuse, corporate tax shams, US Supreme Court, judicial decision making, taxation, corporations

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