Neither in Heaven nor on Earth
Rethinking the Application of the Business Purpose Test by Analysing the Recent Case Law at the Brazilian Federal Administrative Tax Appeals’ Court
Keywords:
tax planning, abuse of law, business purpose test, CARFAbstract
This article aims to explore a recurrent topic in the Brazilian tax case law: the business purpose doctrine used as a tool to tackle abusive tax planning. The recurrence with which this theme is referred to in the decisions implies there is a risk this research may simply repeat previous works; however, there is no repetition at all, since it is constantly evolving, and facing new challenges. It is not too much to say that this subject is endless as an anti-avoidance criterion. Thus, this theme will be addressed in this article from a critical perspective on the current stage of debates in the recent case law of the Brazilian Federal Administrative Tax Appeals’ Court (CARF).
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