Taxation Love Poem - Legal Writing

By Alan Simmons

Our love is a going concern have no fear
It will survive for at least another year.
That our love is an intangible asset will be no surprise
But I swear it will never amortize.
Whether my romantic gestures are small or immense
For income tax they are never a deductible expense
But that makes perfect sense as you will agree
My feelings are romantic and not pecuniary.

If our love were subject to VAT
I would raise my hands and shout with glee
I will never ever deny
That our love is a taxable supply
Together will sit and learn
To file our quarterly love return.

And throughout our honeymoon
We will lie on the beach from dawn to noon
In the British Virgin Islands or Belize
In our romantic haven, oasis of peace
Together in our love Skatteparadis *
Even when we toast our love over a bottle of fine wine
On the snow tipped mountains of Liechtenstein

If you lived in America far across the sea
In California, Alaska or Mississippi
I would not use the relevant double tax treaty
To minimise our respective tax liability
On any love royalty
I pay to you and you to me.

If ever the Norwegian tax authority
Were to audit the love between you and me
I would not cry, I would not whine
If it were to impose a fine
Because of the expenses I incur
In making to you an inter-spousal transfer
As when giving assets, my love will remain
Regardless of any liability for a chargeable gain