Concepedia

Artificial Arrangements

Artificial Arrangements is a tax avoidance strategy that belongs to the class of contrived financial or legal structures characterized by the absence of genuine commercial purpose and designed solely or primarily to exploit loopholes in tax legislation in order to achieve unintended tax benefits.

2

Publications

46

Citations

8

Authors

6

Institutions

Publications per year

2017–2026

1

Parents

Publications

2

Abuse of Law in European Tax Law: An Overview and Some Recent Trends in the Direct and Indirect Tax Case Law of the ECJ – Part 1

David P. Weber · European Taxation · 2013 · 35 citations

, , +17

Machine Learning-Driven Design Optimization of Buckling-Induced Quasi-Zero Stiffness Metastructures for Low-Frequency Vibration Isolation

Hyunsoo Hong, Won-Ki Kim, Wonvin Kim et al. · ACS Applied Materials & Interfaces · 2024 · 27 citations · Full text

, , +17

Abuse of Law in European Tax Law: An Overview and Some Recent Trends in the Direct and Indirect Tax Case Law of the ECJ – Part 2

David P. Weber · European Taxation · 2013 · 21 citations

, , +16

“Artificial But Better Than Nothing”

Sarah Blaschke, Clare O’Callaghan, Penelope Schofield · HERD Health Environments Research & Design Journal · 2016 · 19 citations

, , +16

1–4 of 2

Authors

8

  1. WK
    Won-Ki Kim

    Hanyang University, South Korea

    1 publications · 27 citations

    1

    h-index

  2. HH
    Hyunsoo Hong

    Korea Advanced Institute of Science and Technology, South Korea

    1 publications · 27 citations

    1

    h-index

  3. WK
    Wonvin Kim

    Korea Advanced Institute of Science and Technology, South Korea

    1 publications · 27 citations

    1

    h-index

  4. SB
    Sarah Blaschke

    Peter MacCallum Cancer Centre, Australia

    1 publications · 19 citations

    1

    h-index

  5. PS
    Penelope Schofield

    Peter MacCallum Cancer Centre, Australia

    1 publications · 19 citations

    1

    h-index

1–5 of 8

Institutions

6

  1. St Vincent's Hospital Melbourne

    Melbourne, Australia

    1 h-index

    1 publications

    19 citations

  2. Swinburne University of Technology

    Melbourne, Australia

    1 h-index

    1 publications

    19 citations

  3. Korea Advanced Institute of Science and Technology

    Daejeon, South Korea

    1 h-index

    8 publications

    216 citations

  4. Cabrini Hospital

    East Malvern, Australia

    1 h-index

    1 publications

    19 citations

  5. Peter MacCallum Cancer Centre

    Melbourne, Australia

    1 h-index

    3 publications

    57 citations

  6. The University of Melbourne

    Melbourne, Australia

    1 h-index

    2 publications

    38 citations

1–6 of 6

Venues

  1. ACS Applied Materials & Interfaces

    1 publications · 27 citations

    1

    h-index

  2. 1

    h-index

  3. European Taxation

    ET · 2 publications · 56 citations

1–3