Brian Reed of Alvarez & Marsal discusses the application of the economic substance doctrine in Liberty Global Inc. v. United ...

The economic loss doctrine is a concept in subrogation law that is often debated and rarely completely understood. Even when a subrogation practitioner may think they have it figured out, a new ...

Should courts respect a transaction for tax purposes, when it otherwise complies with the technical requirements of the Internal Revenue Code and regulations? When should a court take the next step ...

The Internal Revenue Service has issued some internal guidance on the dreaded economic substance doctrine that suggests examiners will have to see some pretty ugly evidence before they are likely to ...

The EU executive will present fresh guidelines on Wednesday meant to reinforce the bloc’s market protection in the face of rising foreign risks. The doctrine's launch comes after months of tense ...