Anti-avoidance provision: Difference between revisions
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imported>Doug Williamson (Link with new Anti-avoidance page.) |
imported>Doug Williamson (Link with Controlled foreign company page.) |
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== See also == | == See also == | ||
* [[Anti-avoidance]] | |||
* [[Controlled foreign company]] | |||
* [[GAAR]] | |||
* [[Tax avoidance]] | * [[Tax avoidance]] | ||
* [[Tax evasion]] | * [[Tax evasion]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] |
Revision as of 14:55, 26 July 2017
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.