Tax avoidance

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
• His Majesty's Revenue & Customs (HMRC)
• Internal Revenue Service (IRS)
• IR35
• Panama Papers
• Paradise Papers
• Sweetheart deal
• Tax
• Tax arbitrage
• Tax evasion
• Tax haven
• Tax relief
• Taxable person
• Taxable transaction