ATAD反滥用规则的法律工程:回归树模型的体系结构

Kaido Künnapas
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引用次数: 1

摘要

每一项应纳税安排都要经过反滥用检验。滥用安排被视为无效的税收目的,这是类似的处理人为安排在民法。欧盟在其反避税指令中引入了一项一般的反滥用测试,必须将其转化为成员国的国内法。这种测试有其内部结构,包括排除和重新资格阶段,而排除阶段包括真实性和税收优惠测试。一般的反滥用测试具有很大的潜力(或在初创公司的语言中具有可扩展性),可以自动化并集成到不同的法律应用流程中(例如纳税人自我评估系统,经公证人认证的交易或并购交易),以发现债务推低滥用或其他可能包含滥用内容的安排结构。虽然创建可靠算法的最佳方法是决策树类型模型,但一般反滥用测试的内部模糊性阻碍了使用税法自动化的全部好处。本文的目的是为测试设计一个决策树类型的模型,并从概念的清晰度和这种引擎将使用的输入信息的质量的角度来解决这种模型的主要挑战。
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Legal Engineering of the Anti-Abuse Rule in ATAD: Architecture of the Regression Tree Model
Abstract Every taxable arrangement is subject to an anti-abuse test. Abusive arrangements are treated as not valid for tax purposes, which is similar to the treatment of artificial arrangements in civil law. The European Union has introduced in its Anti-Tax Avoidance Directive a general anti-abuse test which must be transposed into the domestic laws of Member States. Such a test has its inner structure, consisting of an elimination and requalification stage, while the elimination stage entails genuineness and a tax benefit test. The general anti-abuse test has a great potential (or scalability when speaking in the language of start-ups) of being automated and integrated into different legal application processes (such as taxpayer self-assessment systems, transactions certified by public notary or merger and acquisition deals) to discover debt push down abuses or other arrangement structures which may have abusive content. While the best method for create a reliable algorithm is a decision tree type model, the inner ambiguity of the general anti-abuse test prevents using the full benefits of automation of tax laws. The purpose of this article is to design a decision tree type model for the test and address the main challenges of such a model, both from the perspective of the clarity of concepts and the quality of input information such an engine would use.
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来源期刊
CiteScore
1.90
自引率
62.50%
发文量
8
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