Tax avoidance: Difference between revisions

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imported>Doug Williamson
m (Add cross-reference to GAAR.)
imported>Doug Williamson
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The use of legal means to reduce tax liabilities or to achieve favourable tax timing differences.
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 ==
== See also ==
* [[Anti-avoidance provision]]
* [[Anti-avoidance provision]]
* [[GAAR]]
* [[Arm’s length principle]]
* [[Arm’s length principle]]
* [[Base erosion and profit shifting]]
* [[Business in Europe: Framework for Income Taxation]]
* [[CbC reporting]]
* [[Discovery assessment]]
* [[Discovery assessment]]
* [[Her Majesty’s Revenue & Customs]]
* [[GAAR]]
* [[Inland Revenue]]
* [[His Majesty's Revenue & Customs]] (HMRC)
* [[Internal Revenue Service]]  (IRS)
* [[IR35]]
* [[Panama Papers]]
* [[Paradise Papers]]
* [[Sweetheart deal]]
* [[Tax]]
* [[Tax arbitrage]]
* [[Tax evasion]]
* [[Tax evasion]]
* [[Tax haven]]
* [[Tax relief]]
* [[Tax relief]]
* [[Taxable person]]
* [[Taxable person]]
* [[Taxable transaction]]
* [[Taxable transaction]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Compliance_and_audit]]

Latest revision as of 15:48, 28 September 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