Stefi George, Chair of Akerman's State and Local Tax Practice, will speak at the in-person State and Local Tax session as part of the Fall Tax Meeting presented by the American Bar Association's Tax Section.
Stefi's panel, titled "State Tax Applications of the Business Purpose and Economic Substance Doctrines," will explore how the business purpose and economic substance doctrines — traditionally applied in federal tax contexts — are being applied in state tax audits and litigation. The speakers will examine recent cases, administrative guidance, and legislative developments that reflect evolving interpretations of these doctrines at the state level. The session will also address practical implications for tax planning and controversy, with insights into how taxpayers and practitioners can navigate these complex standards across jurisdictions.