International - Spirit of Tax Law and Tax (Non-)Compliance: Reflections on Form and Substance

• Autores: Piergiorgio Valente
• Localización: European taxation, ISSN 0014-3138, Vol. 58, Nº. 1, 2018, págs. 14-21
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • In complying with their tax duties, multinationals need to align their conduct with both the letter and spirit of the law. The latter requires identifying legislative intent, which is challenging in a rapidly evolving business and tax environment that is increasingly globalized and digitalized. In addition, tax avoidance legislation is increasingly being employed against aspects of non-compliance with the spirit of the law. The need for clear legislative drafting arises, therefore, as a necessary guarantee to prevent abusive interpretations.