The taxpayer’s intentions: Subjective prerequisites in tax law
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 pa...
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| Format: | Article |
| Language: | English |
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Sciendo
2017-11-01
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| Series: | Nordic Tax Journal |
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| Online Access: | https://doi.org/10.1515/ntaxj-2017-0009 |