Nonetheless, the proposal includes a general rule allowing the person liable to pay the FTT to prove that the link between the transaction and that territory ("economic substance clause") is insufficient, and that they therefore do not have to pay the tax.
Sellegipoolest sisaldab ettepanek üldreeglit, mille kohaselt on finantstehingute maksu maksma kohustatud inimesel võimalik tõendada, et tehingu ja territooriumi vahel puudub piisav seos („tehingu majandusliku sisu klausel”), mille tulemusena ei peaks ta maksu maksma.