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999			_c147902 _d147902
003			ES-MaIEF
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007			ta
008			230719t2023 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970833 _aWeissbrodt, Jan
245		0	_aDisaggregation of financial instruments in international tax law _c Jan Weissbrodt
500			_aResumen.
520			_aDisaggregation 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.
650			_aFISCALIDAD INTERNACIONAL _944303
650		4	_aVALORES MOBILIARIOS _948668
650		4	_aMODELO DE CONVENIO OCDE _967760
773	0		_9169602 _oOP 2141/2023/5 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, n. 5, May 2023, p. 414-426
942			_cART