Anti-avoidance provision: Difference between revisions
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''Tax''. | ''Tax''. | ||
A rule introduced by governments and/or tax authorities to combat the avoidance of tax. | A rule introduced by governments and/or tax authorities to combat the avoidance of tax. | ||
The intention of anti-avoidance provisions is to make attempted tax avoidance ineffective for tax purposes. | The intention of anti-avoidance provisions is to make attempted tax avoidance ineffective for tax purposes. | ||
== See also == | == See also == | ||
* [[Anti-avoidance]] | |||
* [[Controlled foreign company]] | |||
* [[GAAR]] | |||
* [[Provision]] | |||
* [[Tax avoidance]] | * [[Tax avoidance]] | ||
* [[Tax evasion]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 20:39, 3 February 2018
Tax.
A rule introduced by governments and/or tax authorities to combat the avoidance of tax.
The intention of anti-avoidance provisions is to make attempted tax avoidance ineffective for tax purposes.
