[i]滕祥志。稅法的交易定性理論.[J].法學家.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（課稅構成要件之認定及明訂舉證之責任 ）

涉及租稅事項之法律，其解釋應本於租稅法律主義之精神，依各該法律之立法目的，衡酌經濟上之意義及實質課稅之公平原則為之。

稅捐稽徵機關認定課徵租稅之構成要件事實時，應以實質經濟事實關係及其所生實質經濟利益之歸屬與享有為依據。

納稅義務人基於獲得租稅利益，違背稅法之立法目的，濫用法律形式，規避租稅構成要件之該當，以達成與交易常規相當之經濟效果，為租稅規避。

前項租稅規避及第二項課徵租稅構成要件事實之認定，稅捐稽徵機關就其事實有舉證之責任。

納稅義務人依本法及稅法規定所負之協力義務，不因前項規定而免除。

稅捐稽徵機關查明納稅義務人及交易之相對人或關係人有第二項或第三項之情事者，為正確計算應納稅額，得按交易常規或依查得資料依各稅法規定予以調整。

納稅義務人得在從事特定交易行為前，提供相關證明文件，向稅捐稽徵機關申請諮詢，稅捐稽徵機關應於六個月內答覆。

[iv]陳佳函。稅捐規避與稅捐逃漏之區別【D】中國財稅法學研究會2015年會暨第23屆海峽兩岸財稅法學術研討會論文集。2015.12

[v]本部分內容基于美國國會聯合稅收委員會（Joint Committee on Taxation）撰寫的一份文獻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，歸納了美國反避稅的五大原則

[vi]在實質重于形式的法庭判例中，美國最高法院的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，見巴特《美國法典第7702(o)條：經濟實質原則》一文http://blog.sina.cn/dpool/blog/s/blog_6fc0c5cb0101i0bi.html

[viii]中華人民共和國企業所得稅法實施條例立法起草小組。【M】中華人民共和國企業所得稅法實施條例釋義及適用指南。北京。中國財政經濟出版社。2007.12