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Gilliland Speaks at UTCLE Tax Conference

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By DWMR Staff | September 30, 2011

State & Local Taxation

David Gilliland presented his paper titled Substance over Form: Scope of the Comptroller’s Authority to Impose Business Purpose Requirement when Analyzing Taxability of Transactions, at the University of Texas School of Law 5th Annual Texas Margin Tax Conference. The paper discusses emerging trends in the historical tension between form and substance in the Comptroller’s analysis of the taxability of business transactions and the possible imposition of a “business purpose” requirement on tax avoidance strategies. Mr. Gilliland has served on the planning committee for this conference since its inception and is a regular contributor. Click here for a copy of the paper.


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