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Centre for Commercial Law Studies

The U.S. Economic Substance Doctrine

When: Tuesday, November 24, 2026, 5:00 PM - 6:00 AM
Where: Online (Teams link will be emailed on the morning of the event)

Speaker: Professor Reuven Avi-Yonah

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With Professor Reuven Avi-Yonah from the University of Michigan

This seminar will discuss recent developments in the U.S. regarding the IRS increased use of the economic substance doctrine to challenge cross border transactions and how it fared in several recent court cases.

Photo of Professor Reuven Avi-Yonah

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