a) som hovedformaal eller som et af hovedformaalene har skattesvig eller skatteunddragelse; saafremt en af de i artikel 1 omhandlede transaktioner ikke foretages ud fra forsvarlige oekonomiske betragtninger, saasom omstrukturering eller rationalisering af aktiviteterne i de selskaber, der deltager i transaktionen, kan dette skabe formodning om, at hovedformaalet eller et af hovedformaalene med transaktionen er skattesvig eller skatteunddragelse
(a) has as its principal objective or as one of its principal objectives tax evasion or tax avoidance; the fact that one of the operations referred to in Article 1 is not carried out for valid commercial reasons such as the restructuring or rationalization of the activities of the companies participating in the operation may constitute a presumption that the operation has tax evasion or tax avoidance as its principal objective or as one of its principal objectives;