[Verse 1]
When the taxman comes knocking at your corporate door
Saying benefits flowed that you can't ignore
You need evidence strong to make your case
That operational needs put things in place
[Chorus]
Five pillars hold your argument high
Operational need you can't deny
Corporate lease with the company name
Business purpose documented the same
No separation possible to claim
Expert witness breaks the enrichment game
Build your case on solid ground
Let these five pillars stand their ground
[Verse 2]
The lease must bear the corporation's seal
Not hidden deals that you can't reveal
When business use and personal blur
Show separation just cannot occur
[Chorus]
Five pillars hold your argument high
Operational need you can't deny
Corporate lease with the company name
Business purpose documented the same
No separation possible to claim
Expert witness breaks the enrichment game
Build your case on solid ground
Let these five pillars stand their ground
[Bridge]
Contemporary records tell the tale
Written when decisions never fail
Expert testimony takes the stand
Defines enrichment throughout the land
Economic substance must be clear
Not just tax planning engineered
[Verse 3]
Don't wait until audit time arrives
Document purpose while decision thrives
Real-time evidence carries weight
Better than stories told too late
[Chorus]
Five pillars hold your argument high
Operational need you can't deny
Corporate lease with the company name
Business purpose documented the same
No separation possible to claim
Expert witness breaks the enrichment game
Build your case on solid ground
Let these five pillars stand their ground
[Outro]
When enrichment doctrine comes to play
These five pillars light your way
Strengthen arguments piece by piece
Find your tax law victories