Anti-avoidance provision: Difference between revisions
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''Tax''. | ''Tax''. | ||
A rule introduced by governments and/or tax authorities to combat the avoidance of 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. | The intention of anti-avoidance provisions is to make attempted tax avoidance ineffective for tax purposes. | ||
== See also == | == See also == | ||
* [[Tax avoidance]] | * [[Tax avoidance]] | ||
[[Category:Taxation]] | |||
Revision as of 20:44, 27 July 2013
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.
