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2.Insearchofadefnition
37
ueconomicsubstance”26orubusinesspurpose”(requiringabona
fdebusinesspurpose)doctrines.27
–TeOECDTransferPricingGuidelinesforMultinationalEnter-
prisesandTaxAdministrationsenabletaxadministrationto
recharacterisetransactionsonthebasisofusubstanceoverform”
approach.
–Teartificialityfeatureoftaxavoidance(oritsequivalents),
understoodasalackofubusiness”orucommercialsense”,ubusi-
nesspurpose”,ueconomicsubstance”,beinguinappropriateto
theeconomiccircumstances”orunotadapted”tothem,etc.,or
theauthorisationfortaxadministrationtodeterminetaximpli-
cationsonthebasisofutruecontent”ofatransactionineconomic
termsortoviewatransactionuinacommerciallyandeconom-
icallyrealisticway”areofenpresentinjudicialdoctrinesor
GAARs:inBrazil,Croatia,Hungary,India,Ireland,Italy,Lichten-
stein,NewZealand,Portugal,Romania,Russia,Serbia,theSlovak
Republic,SouthAfrica,Spain,Switzerland,theUK.28
Tefeatureofartificiality,understoodasadiscrepancybetween
thestructuringofatransaction(initslegalform)andthebusiness
(economic,commercial)reality(substance),isrightlyconsideredessen-
tialtotaxavoidance.Suchlackofadequacyofachosenlegalformto
economicendsresultsinareclassificationofatransactionbyatax
authority,inparticularthroughtheuseofusubstance-over-form”stat-
utoryclausesorjudicialdoctrines.However,thisdiscrepancyisbut
amanifestationoftheconflictofthetreatmentofatransactionwith
26Foracomprehensiveanalysisoftheroleofeconomicsubstancedoctrinesincom-
batingtaxavoidanceinvariousjurisdictions,seeR.McMechan,EconomicSubstance…,
ChaptersIV-VII.SeealsoB.Brzeziński,Anglosaskiedoktrynyorzeczniczedotycząceuni-
kaniaopodatkowania,WydawnictwoNaukoweUniwersytetuMikołajaKopernika,Toruń
1996,passim.
27See,inparticular,Gregoryv.Helvering293US465(1935);Knetschv.UnitedStates,
364U.S.361(1960);FrankLyonCo.v.UnitedStates435US561(1978);W.T
.RamseyLtd.
v.Commissioners[1981]UKHL1,[1982]AC300;Furnissv.Dawson[1984]AC474;Bar-
claysMercantileBusinessFinanceLimitedv.Mawson[2004]UKHL51.
28Basedontherespectivecountryreports,[in:]M.Langetal.(eds.),GAARs–AKey
Element….SeealsoA.Olesińska,Klauzulaogólna…,pp.301-304(nb.thelatterauthor
identifiesartificialitywiththelackofeconomicpurpose).
