Generally things get fuzzy when analyzing multiple laws together, which leaves room for interpretation. One simple hypothetical example: capital gains are taxe

Generally things get fuzzy when analyzing multiple laws together, which leaves room for interpretation. One simple hypothetical example: capital gains are taxed at 20%, unless investing is your profession, then it is taxed as income at 40%. Seems easy enough, right? Random guy A works as a part time teacher, making $20k a year (taxed at 40%) but also makes $1m a year from investments (taxed at 20%). It is a ridiculous example, but what is your profession? Are you a teacher, thus paying 20% on your investments? Or are you an investor, having to pay 40% on all of your gains? You can be certain your friendly local tax authority wants to classify you as an investor. And you want to be classified as a teacher, thus paying the lower rate. But it could also be a loophole for a wealthy person to avoid taxation at 40%. Unless they are certain they will get it right in court, there's a good chance you could make a deal and settle your dispute.