Tax planning from confectionary world No.1 – unfriendly or aggressive?
The term “aggressive tax planning” is taken in most cases in the context of conceptual off-flavor of its first component, which means “unfriendly”. “The tax planning being unfriendly towards budget replenishment and unfriendly towards common interests”, - that is what is heard here by most of us. However, the word “aggressive” is also used to mean “offensive” and, if this particular meaning is seen in the aggressive tax planning, then the negative sound of these words becomes softer. And, instead of a tax protester, an initiative expert in tax legislation appears, which expert knows how to structure, within legislation, complex transactions in order to make them more expensive.