Tax avoidance: Difference between revisions
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imported>Doug Williamson (Remove surplus link.) |
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* [[Paradise Papers]] | * [[Paradise Papers]] | ||
* [[Sweetheart deal]] | * [[Sweetheart deal]] | ||
* [[Tax]] | |||
* [[Tax arbitrage]] | * [[Tax arbitrage]] | ||
* [[Tax evasion]] | * [[Tax evasion]] |
Revision as of 08:53, 6 July 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
- IR35
- Panama Papers
- Paradise Papers
- Sweetheart deal
- Tax
- Tax arbitrage
- Tax evasion
- Tax haven
- Tax relief
- Taxable person
- Taxable transaction