Tax avoidance
From ACT Wiki
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 arbitrage
- Tax evasion
- Tax haven
- Tax relief
- Taxable person
- Taxable transaction
