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单词 tax avoidance
释义

tax avoidance

tax avoidance(tax planning) Minimizing tax liabilities legally and by means of full disclosure to the tax authorities. In the UK there has generally been a clear distinction between tax avoidance and illegal tax evasion, with the authorities legislating to forbid specific arrangements where this seems desirable (seeWestminster doctrine). However, the recently introduced General Anti-Abuse Rule breaks new ground in its attempt to outlaw all tax avoidance measures that can be deemed ‘artificial and abusive’.

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更新时间:2025/3/9 10:55:33