Tag > korb

Shelters, Schemes, and Abusive Transactions: Why Today’s Thoughtful U.S. Tax Advisors Should Tell Their Clients to “Just Say No”     Envoyer cette note  à un ami The paper analyses the tax shelter market and the U.S. legal, judicial and administrative response to this issue.  This paper was originally presented by Donald L. Korb, Chief Counsel of the Internal Revenue Service, U.S. Department of the Treasury , at the University of Cambridge . It was revised and updated in connection with the Symposium on Tax and Corporate Governance, held in Munich...