Tax avoidance: Difference between revisions
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imported>Doug Williamson (Expand and update for Panama Papers and Paradise Papers.) |
imported>Doug Williamson (Update links.) |
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* [[Tax arbitrage]] | * [[Tax arbitrage]] | ||
* [[Tax evasion]] | * [[Tax evasion]] | ||
* [[Tax haven]] | |||
* [[Tax relief]] | * [[Tax relief]] | ||
* [[Taxable person]] | * [[Taxable person]] | ||
Revision as of 11:29, 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.
See also
- Anti-avoidance provision
- Arm’s length principle
- Base erosion and profit shifting
- 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
