| 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’. |