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Analyzing the Constraints of the OECD Corporate Mediation Process

Tax Notes Talk

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Tax Notes With an S - Episode 5

Abe: The idea for the paper came out of research we did related to a life transaction in which one of our clients assumed an underwar lease. I was struck that this is really a fascinating issue. It touches on some fundamental principles of the tax law such as the definition of income, the definition of a liability and how those two things intersect. You can find Abe's co-authored article online at taxnotes.com. Be sure to subscribe to our YouTube channel, Tax Notes, for more in-depth discussions on what's new and noteworthy in tax.

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