Anti-avoidance provision: Difference between revisions
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imported>Doug Williamson m (Add cross-reference to GAAR.) |
imported>Doug Williamson m (Add cross-reference to tax evasion.) |
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* [[Tax avoidance]] | * [[Tax avoidance]] | ||
* [[GAAR]] | * [[GAAR]] | ||
* [[Tax evasion]] | |||
[[Category: | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 16:42, 26 September 2013
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.
