Anti-avoidance provision: Difference between revisions
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== See also == | == See also == | ||
* [[Anti-avoidance]] | |||
* [[Controlled foreign company]] | |||
* [[GAAR]] | |||
* [[Provision]] | |||
* [[Tax avoidance]] | * [[Tax avoidance]] | ||
* [[ | * [[Tax evasion]] | ||
[[Category: | [[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.
