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- W2912457696 abstract "This article aims to examine the role of the subjective element in how certain transactionsshould be taxed according to the international tax system in cases of tax abuse andaggressive tax planning (ATP). This article also analyses the nature and the differentscope of the taxpayer’s subjective intent and: (i) the bona fide commercial reasons;(ii) the result of the transaction in terms of reduction (or elimination) of tax; and (iii)other possible outcomes that the taxpayer desired. In particular, this paper examinesthe meanings (and the weight accorded thereto) of the different terms of “intention”,“purpose”, “motive”, “object” and “aim”, as currently used by soft law instrumentsin international taxation (specifically by the OECD in the BEPS Final Reports and bythe European Commission). The question is whether these terms are synonymous orif they actually have separate and distinct meanings in identifying the subject elementin abusive practices and in ATP schemes. Since the taxpayer’s intention is subjective innature and is determined by factors that vary according to the individual case, this articleattempts to identify the objective elements that both the OECD and EU law considerin finding abusive practices or ATP schemes. In this regard, this article also highlightsthe importance of evidence to prove the subjective element behind the arrangement ortransaction undertaken." @default.
- W2912457696 created "2019-02-21" @default.
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- W2912457696 date "2018-01-01" @default.
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- W2912457696 title "The Role of the Subjective Element in Tax Abuse and Aggressive Tax Planning" @default.
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