英语翻译Second,assuggestedearlier,becausethedistinctionbetweenunacceptableorabusivetaxavoidanceontheonehandandacceptabletaxplanningortaxminimisationontheotherdependsonlegislativeintentandthepurposeoftherelevantt

Question

英语翻译
Second,as suggested earlier,because the distinction between unacceptable or abusive tax avoidance on the one hand and acceptable tax planning or tax minimisation on the other depends on legislative intent and the purpose of the relevant tax legislation,the effective operation of a statutory GAAR is apt to depend on greater use of principlesbased drafting as well as SAARs to provide interpretative guidance.

Answer 1

第二,正如前面提出的那样,因为两者之间的区别,或者滥用避税.一方面可接受的税收筹划、税务minimisation另一方面取决于立法意图和目的的有关税收立法、有效运作,是一个法定GAAR倾向于依靠更好的利用principlesbased起草以及SAARs提供解释学的指导.