Liberty Global and the Economic Substance Doctrine

Tax Notes managing legal reporter Andrew Velarde discusses the economic substance doctrine dispute in Liberty Global Inc. v. United States and its potential implications.

For previous Moore episodes, listen to the following:A Recap of SCOTUS Oral Arguments in Moore v. United StatesMoore Money, More Tax Problems? Analyzing Moore v. United States

For additional coverage, read these articles in Tax Notes:ABA Section of Taxation Meeting: Liberty Global Is a Warning Against High-Level Business PurposeLiberty Global Appeals Economic Substance Loss to Tenth CircuitLiberty Global Promises Economic Substance Doctrine AppealEconomic Substance Doctrine Constrains Liberty Global

Follow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes

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This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

This episode is sponsored by TaxBandits. For more information, visit taxbandits.com and use promo code TaxNotes5.

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Credits

Host: David D. Stewart

Executive Producers: Jasper B. Smith, Paige Jones

Showrunner: Jordan Parrish

Audio Engineers: Jordan Parrish, Peyton Rhodes

Guest Relations: Alexis Hart