Tax avoidance
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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
