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 ...

David D. Stewart: Welcome to the podcast. I'm David Stewart, editor in chief of Tax Notes Today International. This week: the substance. In April the Tenth Circuit released their decision in Liberty ...

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 ...

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 ...

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

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 ...