Episode
Episode 49: An introduction to the Economic Substance Doctrine
- Podcast
- EY Transfer Pricing Roundup
- Published
- Feb 6, 2025
- Duration seconds
- 696
- Processing state
not_requested
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Summary
In today's episode, EY Financial Services Transfer Pricing leader and host Jonathan Thompson dives into a key topic in the world of transfer pricing: the Economic Substance #doctrine . This doctrine is a fundamental principle that has been part of U.S. tax law for over 85 years. However, it recently attracted attention when a Senior Internal Revenue Service ( #IRS ) official confirmed that the IRS can apply the economic substance doctrine to transfer pricing cases. Jonathan is joined by EY Principal, Kent P. Stackhouse to discuss what this means for transfer pricing and what taxpayers should be considering. #EYTPRU #TransferPricing