Tax planning and anti-circumvention measures: conflict in the application of the standard and simulation

devesa.law

Factuality

Ownership

At a time when the tax administration's checking activity is incessant and this has more and better control tools, it should be remembered that not all tax savings are fraud. There is also, and is totally legitimate, the so-called option economy or, in other words, the right to make appropriate decisions, which do not contravene the provisions of the tax regulations, and which make it possible to minimize the tax impact of a particular transacti…