Tax avoidance: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Update links.) |
imported>Doug Williamson (Add link.) |
||
| Line 8: | Line 8: | ||
* [[Arm’s length principle]] | * [[Arm’s length principle]] | ||
* [[Base erosion and profit shifting]] | * [[Base erosion and profit shifting]] | ||
* [[Business in Europe: Framework for Income Taxation]] | |||
* [[CbC reporting]] | * [[CbC reporting]] | ||
* [[Discovery assessment]] | * [[Discovery assessment]] | ||
Revision as of 10:54, 21 February 2022
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
- Anti-avoidance provision
- Arm’s length principle
- Base erosion and profit shifting
- Business in Europe: Framework for Income Taxation
- CbC reporting
- Discovery assessment
- GAAR
- Her Majesty’s Revenue & Customs
- Inland Revenue
- IR35
- Panama Papers
- Paradise Papers
- Sweetheart deal
- Tax arbitrage
- Tax evasion
- Tax haven
- Tax relief
- Taxable person
- Taxable transaction
