The Sensitivity of Tax Law Highlights the Artificial Nature of the Corporation and Challenges the Corporation’s Separate Identity in Myriad Ways

Dear friends,

The Social Science Research Network (SSRN) has recently accepted and then published seven working papers that I wrote in 2021 and 2022.

The FIFTH ONE of these working papers is:

Bacci, Alessandro, The Sensitivity of Tax Law Highlights the Artificial Nature of the Corporation and Challenges the Corporation’s Separate Identity in Myriad Ways: The US Approach and the UK Approach (March 9, 2021). Available at SSRN: https://ssrn.com/abstract=4461558 or https://dx.doi.org/10.2139/ssrn.4461558

Keywords: #law, #tax, #taxation, #corporation, #corporatelaw, #legalpersonality, #USA, #UK, SSRN