The taxpayer’s intentions: Subjective prerequisites in tax law
27. Nov. 2017
Über diesen Artikel
Artikel-Kategorie: Article
Online veröffentlicht: 27. Nov. 2017
Seitenbereich: 121 - 134
Eingereicht: 14. Sept. 2017
Akzeptiert: 15. Okt. 2017
DOI: https://doi.org/10.1515/ntaxj-2017-0009
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© 2017 R. Påhlsson
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.
Tax legislation contains references to taxpayer’s intentions with their transactions. The acquisition or sale of an asset may be treated differently, for example, depending on the purpose of the person holding it. This article contains a discussion of the concept of subjective prerequisites, with particular emphasis on the role they can play in tax law. How the terms