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The fact that the kind of artificial arrangements exist proves that the laws are meaningless.
by ascorbic 11y ago
The fact that the kind of artificial arrangements exist proves that the laws are meaningless.
- ptaipale 11y agoWhat artificial arrangements? OECD countries in general and CJEC countries in particular have signed agreements that enforce tax rules such that the tax collecting authorities as a rule bypass any artificial arrangements. To be lawful, national tax regulations must be proportionate and specifically aimed at preventing "purely artificial arrangements".