University of Pennsylvania Journal of Business Law
First Page
383
Publication Date
Winter 2011
Document Type
Article
Repository Citation
Shu-Yi Oei,
Beyond Economic Substance: Interrogating the Ful Impacts of Third-Party Relationships in Tax Shelter Cases,
13
U. Pa. J. Bus. L.
383
(2011).
Available at:
https://scholarship.law.upenn.edu/jbl/vol13/iss2/2