[i]滕祥志。稅法的交易定性理論.[J].法學(xué)家.2012.(1)

[ii]Section 42 Abuse of tax planning schemes(1) Itshall not be possible to circumvent tax legislation by abusing legal optionsfor tax planning schemes. Where the element of an individual tax law’sprovision to prevent circumventions of tax has been fulfilled, the legalconsequences shall be determined pursuant to that provision. Where this is notthe case, the tax claim shall in the event of an abuse within the meaning ofsubsection (2) below arise in the same manner as it arises through the use oflegal options appropriate to the economic transactions concerned.

(2) An abuse shall be deemed to exist where an inappropriate legaloption is selected which, in comparison with an appropriate option, leads totaxadvantages unintended bylawfor the taxpayer or a third party. This shallnot apply where the taxpayer provides evidence of non-tax reasons for theselected option which are relevant when viewed from an overall perspective.

[iii]《稅捐稽征法》第十二條之一（課稅構(gòu)成要件之認(rèn)定及明訂舉證之責(zé)任 ）

涉及租稅事項(xiàng)之法律，其解釋應(yīng)本於租稅法律主義之精神，依各該法律之立法目的，衡酌經(jīng)濟(jì)上之意義及實(shí)質(zhì)課稅之公平原則為之。

稅捐稽徵機(jī)關(guān)認(rèn)定課徵租稅之構(gòu)成要件事實(shí)時(shí)，應(yīng)以實(shí)質(zhì)經(jīng)濟(jì)事實(shí)關(guān)係及其所生實(shí)質(zhì)經(jīng)濟(jì)利益之歸屬與享有為依據(jù)。

納稅義務(wù)人基於獲得租稅利益，違背稅法之立法目的，濫用法律形式，規(guī)避租稅構(gòu)成要件之該當(dāng)，以達(dá)成與交易常規(guī)相當(dāng)之經(jīng)濟(jì)效果，為租稅規(guī)避。

前項(xiàng)租稅規(guī)避及第二項(xiàng)課徵租稅構(gòu)成要件事實(shí)之認(rèn)定，稅捐稽徵機(jī)關(guān)就其事實(shí)有舉證之責(zé)任。

納稅義務(wù)人依本法及稅法規(guī)定所負(fù)之協(xié)力義務(wù)，不因前項(xiàng)規(guī)定而免除。

稅捐稽徵機(jī)關(guān)查明納稅義務(wù)人及交易之相對(duì)人或關(guān)係人有第二項(xiàng)或第三項(xiàng)之情事者，為正確計(jì)算應(yīng)納稅額，得按交易常規(guī)或依查得資料依各稅法規(guī)定予以調(diào)整。

納稅義務(wù)人得在從事特定交易行為前，提供相關(guān)證明文件，向稅捐稽徵機(jī)關(guān)申請(qǐng)諮詢，稅捐稽徵機(jī)關(guān)應(yīng)於六個(gè)月內(nèi)答覆。

[iv]陳佳函。稅捐規(guī)避與稅捐逃漏之區(qū)別【D】中國(guó)財(cái)稅法學(xué)研究會(huì)2015年會(huì)暨第23屆海峽兩岸財(cái)稅法學(xué)術(shù)研討會(huì)論文集。2015.12

[v]本部分內(nèi)容基于美國(guó)國(guó)會(huì)聯(lián)合稅收委員會(huì)（Joint Committee on Taxation）撰寫的一份文獻(xiàn)DescriptionandAnalysis of Present-law Tax Rules and Recent Proposals Relating toCorporate TaxShelters (JCX-84-99)。在其中II. PRESENT LAWRELATING TOCORPORATE TAX SHELTERS中2. Judicial doctrines applicableto tax shelters部分，歸納了美國(guó)反避稅的五大原則

[vi]在實(shí)質(zhì)重于形式的法庭判例中，美國(guó)最高法院的Gregory v. Helvering一案最具里程碑意義, Gregory v. Helvering293 U.S. 465 (1935), was a landmark decision by the UnitedStates Supreme Court concerned with U.S.incometaxlaw

https://en.wikipedia.org/wiki/Gregory_v._Helvering【2016-1-3】

[vii] 26 U.S. Code § 7701-Definitions（o）Clarification of economic substance doctrine

https://www.law.cornell.edu/uscode/text/26/7701

本處翻譯（1）與（5）為巴特所譯（2）（4）為筆者譯，見(jiàn)巴特《美國(guó)法典第7702(o)條：經(jīng)濟(jì)實(shí)質(zhì)原則》一文http://blog.sina.cn/dpool/blog/s/blog_6fc0c5cb0101i0bi.html

[viii]中華人民共和國(guó)企業(yè)所得稅法實(shí)施條例立法起草小組。【M】中華人民共和國(guó)企業(yè)所得稅法實(shí)施條例釋義及適用指南。北京。中國(guó)財(cái)政經(jīng)濟(jì)出版社。2007.12