Disaggregation of financial instruments in international tax law Jan Weissbrodt
By: Weissbrodt, Jan
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Material type: 
ArticleSubject(s): FISCALIDAD INTERNACIONAL | VALORES MOBILIARIOS | MODELO DE CONVENIO OCDE
In:
Intertax v. 51, n. 5, May 2023, p. 414-426Summary: Disaggregation is the technique of decomposing a facts pattern into components and their separate legal subsumption.This article focuses on disaggregation in the qualitative sense. Methodologically, disaggregation can be further separated into the narrow and the broader sense. The former relates to the application of the law and here means the decomposition of items with a higher complexity (e.g., structured financial instruments) into those with a lower complexity (e.g., options). It is a technique for the case-by-case subsumption of factual attributes in applying the law and is directed at the concrete object of the legal case (i.e., the financial instrument or the income derived from it). In the broader context, it relates to the interpretation of the law and here means the decomposition of legal terms (e.g., share) into qualifying criteria (e.g., participation in business risk). It is a technique for identifying general attributes in interpreting the law and directed at the abstract qualifiers of the legal rule (e.g., the criterion of business risk). This article focuses on disaggregation in the narrow sense for which it is a best practice and a methodical pre-step to prepare a case as part of its subsumption under the legal rule.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2023/5-5 (Browse shelf) | Available | OP 2141/2023/5-5 |
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Resumen.
Disaggregation is the technique of decomposing a facts pattern into components and their separate legal subsumption.This article focuses on disaggregation in the qualitative sense. Methodologically, disaggregation can be further separated into the narrow and the broader sense. The former relates to the application of the law and here means the decomposition of items with a higher complexity (e.g., structured financial instruments) into those with a lower complexity (e.g., options). It is a technique for the case-by-case subsumption of factual attributes in applying the law and is directed at the concrete object of the legal case (i.e., the financial instrument or the income derived from it). In the broader context, it relates to the interpretation of the law and here means the decomposition of legal terms (e.g., share) into qualifying criteria (e.g., participation in business risk). It is a technique for identifying general attributes in interpreting the law and directed at the abstract qualifiers of the legal rule (e.g., the criterion of business risk). This article focuses on disaggregation in the narrow sense for which it is a best practice and a methodical pre-step to prepare a case as part of its subsumption under the legal rule.
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