University · Accounting & Finance · Taxation Fundamentals

Tax Planning and Tax Avoidance vs Evasion

4 Abschnitte

Distinction between evasion (illegal), avoidance (legal), and mitigation (efficient planning); GAAR, specific anti-avoidance provisions, tax haven structures, beneficial ownership transparency, CFC rules, and economic substance requirements.

Inhaltsübersicht

  • Evasion, Avoidance, and Mitigation: A Three-Way Distinction
  • General Anti-Avoidance Rules (GAAR) and Specific Anti-Avoidance Provisions
  • Tax Havens, Beneficial Ownership Transparency, and CFC Rules
  • Tax Structures, Ethical Dimensions, and the Future of Anti-Avoidance
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