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- Tax_avoidance abstract "Tax avoidance is the legal usage of the tax regime to one's own advantage, to reduce the amount of tax that is payable by means that are within the law. Tax sheltering is very similar, and tax havens are jurisdictions which facilitate reduced taxes. The term tax mitigation is sometimes used; its original use was by tax advisers as an alternative to the pejorative term tax evasion. "Tax aggressive" strategies fall into the grey area between commonplace and well-accepted tax avoidance (such as purchasing municipal bonds in the United States) and evasion. However, the uses of these terms vary.Laws known as a General Anti-Avoidance Rule (GAAR) statutes which prohibit "tax aggressive" avoidance have been passed in several developed countries including the United States (since 2010), Canada, Australia, New Zealand, South Africa, Norway and Hong Kong. In addition, judicial doctrines have accomplished the similar purpose, notably in the United States through the "business purpose" and "economic substance" doctrines established in Gregory v. Helvering and in the UK through the Ramsay case. Though the specifics may vary according to jurisdiction, these rules invalidate tax avoidance which is technically legal but not for a business purpose or in violation of the spirit of the tax code. Related terms for tax avoidance include tax planning and tax sheltering.The term avoidance has also been used in the tax regulations [examples and source needed] of some jurisdictions to distinguish tax avoidance foreseen by the legislators from tax avoidance which exploits loopholes in the law such as like-kind exchanges. The United States Supreme Court has stated that "The legal right of an individual to decrease the amount of what would otherwise be his taxes or altogether avoid them, by means which the law permits, cannot be doubted."Tax evasion, on the other hand, is the general term for efforts by individuals, corporations, trusts and other entities to evade taxes by illegal means. Both tax avoidance and evasion can be viewed as forms of tax noncompliance, as they describe a range of activities that are unfavorable to a state's tax system.".
- Tax_avoidance thumbnail German_GDP_in_tax_havens.png?width=300.
- Tax_avoidance wikiPageExternalLink fact-file-tax-avoidance-7873011.html.
- Tax_avoidance wikiPageID "447435".
- Tax_avoidance wikiPageRevisionID "605474357".
- Tax_avoidance hasPhotoCollection Tax_avoidance.
- Tax_avoidance subject Category:Tax_avoidance.
- Tax_avoidance subject Category:Taxation_and_efficiency.
- Tax_avoidance comment "Tax avoidance is the legal usage of the tax regime to one's own advantage, to reduce the amount of tax that is payable by means that are within the law. Tax sheltering is very similar, and tax havens are jurisdictions which facilitate reduced taxes. The term tax mitigation is sometimes used; its original use was by tax advisers as an alternative to the pejorative term tax evasion.".
- Tax_avoidance label "Elusione fiscale".
- Tax_avoidance label "Elusión fiscal".
- Tax_avoidance label "Obchodzenie podatków".
- Tax_avoidance label "Steuervermeidung".
- Tax_avoidance label "Tax avoidance".
- Tax_avoidance label "節稅".
- Tax_avoidance sameAs Steuervermeidung.
- Tax_avoidance sameAs Elusión_fiscal.
- Tax_avoidance sameAs Elusione_fiscale.
- Tax_avoidance sameAs 조세_회피.
- Tax_avoidance sameAs Obchodzenie_podatków.
- Tax_avoidance sameAs m.0h97g5_.
- Tax_avoidance sameAs Q329303.
- Tax_avoidance sameAs Q329303.
- Tax_avoidance wasDerivedFrom Tax_avoidance?oldid=605474357.
- Tax_avoidance depiction German_GDP_in_tax_havens.png.
- Tax_avoidance isPrimaryTopicOf Tax_avoidance.
