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 States
• Moore 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 Purpose
• Liberty Global Appeals Economic Substance Loss to Tenth Circuit
• Liberty Global Promises Economic Substance Doctrine Appeal
• Economic Substance Doctrine Constrains Liberty Global

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• David Stewart: @TaxStew
• Tax 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