Autore: Piergiorgio Valente
Tipologia: Articolo in rivista
Titolo rivista: IBFD European Taxation
Anno pubblicazione: 2018
ISSN 0014-3138
Abstract:
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.