# Episode 49: An introduction to the Economic Substance Doctrine

Page: https://stenobird.com/podcast/ey-transfer-pricing-roundup-6595051/episode-49-an-introduction-to-the-economic-substance-doctrine
Text version: https://stenobird.com/podcast/ey-transfer-pricing-roundup-6595051/episode-49-an-introduction-to-the-economic-substance-doctrine.md
Podcast: [EY Transfer Pricing Roundup](https://stenobird.com/podcast/ey-transfer-pricing-roundup-6595051)
Published: 2025-02-06T18:27:00+00:00
Episode link: https://20880d1f-90f6-438f-a416-f68457b78bb4.libsyn.com/episode-49-an-introduction-to-the-economic-substance-doctrine
Audio file: https://traffic.libsyn.com/secure/20880d1f-90f6-438f-a416-f68457b78bb4/2409-86973_TPRU_Stackhouse.mp3?dest-id=4053882
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JSON: https://stenobird.com/v1/public/podcasts/ey-transfer-pricing-roundup-6595051/episodes/episode-49-an-introduction-to-the-economic-substance-doctrine
Duration seconds: 696

## Resource

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

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## Transcript

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