Tax avoidance: Difference between revisions
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imported>Doug Williamson (Link with CBC reporting page.) |
imported>Doug Williamson (Expand and update for Panama Papers and Paradise Papers.) |
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The use of legal means to reduce tax liabilities or to achieve favourable tax timing differences. | The use of legal means to reduce tax liabilities or to achieve favourable tax timing differences. | ||
A large number of offshore tax avoidance structures and participating individuals and corporations were disclosed by the leaking of the Panama Papers and the Paradise Papers. | |||
== See also == | == See also == | ||
* [[Anti-avoidance provision]] | * [[Anti-avoidance provision]] | ||
* [[Arm’s length principle]] | * [[Arm’s length principle]] | ||
* [[Base erosion and profit shifting]] | * [[Base erosion and profit shifting]] | ||
* [[CbC reporting]] | * [[CbC reporting]] | ||
* [[Discovery assessment]] | * [[Discovery assessment]] | ||
* [[GAAR]] | |||
* [[Her Majesty’s Revenue & Customs]] | * [[Her Majesty’s Revenue & Customs]] | ||
* [[Inland Revenue]] | * [[Inland Revenue]] | ||
* [[IR35]] | * [[IR35]] | ||
* [[Panama Papers]] | |||
* [[Paradise Papers]] | |||
* [[Sweetheart deal]] | * [[Sweetheart deal]] | ||
* [[Tax arbitrage]] | * [[Tax arbitrage]] | ||
Revision as of 11:28, 1 March 2018
The use of legal means to reduce tax liabilities or to achieve favourable tax timing differences.
A large number of offshore tax avoidance structures and participating individuals and corporations were disclosed by the leaking of the Panama Papers and the Paradise Papers.
