Criteria for inferring legal objectives in financial transactions: A study of models

Authors

Keywords:

Legal objectives, Regulations, Hierarchies of objectives, Contemporary jurisprudence

Abstract

This study highlights the importance of applying legal objectives in contemporary jurisprudential efforts. However, this application is not unrestricted: researchers have imposed a set of regulations to ensure that the implementation of these objectives aligns with legal texts rather than serving as a means to undermine or evade legal rulings under the pretext of interests.

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References

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Published

27-12-2025

How to Cite

Abdessamad, B. (2025). Criteria for inferring legal objectives in financial transactions: A study of models. The International Tax Journal, 52(6), 5076–5090. Retrieved from https://internationaltaxjournal.online/index.php/itj/article/view/486

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Online Access