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We found 4 dictionaries that define the word economic substance:

General (2 matching dictionaries)
  1. Economic substance: Wikipedia, the Free Encyclopedia
  2. economic substance: Wiktionary

Business (2 matching dictionaries)
  1. ECONOMIC SUBSTANCE: Accounting Glossary
  2. Accounting, Business Studies and Economics Dictionary (No longer online)

Definitions from Wiktionary (economic substance)

noun:  (US, economics, law) A substantial purpose (aside from reduction of tax liability) and an economic effect (aside from the tax effect), which a transaction must have in order to qualify for any tax benefits.

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