William Colgin

William Colgin

Holland & Hart LLP

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Court News: Economic Substance Doctrine Nullifies Transaction

The IRS won a major economic substance case on October 31. A federal district court in Liberty Global, Inc. v. United States, No. 20-cv-03501 (D. Colo.), found that a planned corporate transaction lacked economic substance. ...more

11/6/2023  /  Controlled Foreign Corporations , Economic Substance Doctrine , GILTI tax , Income Taxes , IRS , Nullification , Penalties
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