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.

URL: http://valente-geb.squarespace.com/news/2018/1/15/spirit-of-tax-law-and-tax-non-compliance-reflections-on-form-and-substance

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