Taking this into consideration, it would be more effective to endeavour to capture potentially aggressive tax arrangements through the compiling of a list of the features and elements of transactions that present a strong indication of tax avoidance or abuse rather than to define the concept of aggressive tax planning.
Ob upoštevanju tega bi bilo učinkoviteje, če bi se potencialno agresivni davčni aranžmaji poskušali zajeti s pripravo seznama značilnosti in elementov transakcij, ki močno kažejo na izogibanje davkom ali davčno zlorabo, kot pa da bi se opredelil pojem agresivnega davčnega načrtovanja.