Anti-avoidance provision: Difference between revisions
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imported>Doug Williamson (Link with Controlled foreign company page.) |
imported>Doug Williamson m (Link with Provision page.) |
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* [[Controlled foreign company]] | * [[Controlled foreign company]] | ||
* [[GAAR]] | * [[GAAR]] | ||
* [[Provision]] | |||
* [[Tax avoidance]] | * [[Tax avoidance]] | ||
* [[Tax evasion]] | * [[Tax evasion]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[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.