anti-avoidance legislation (

См. также в других словарях:

• Tax avoidance and tax evasion — Tax avoidance is the legal utilization of the tax regime to one s own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by… …   Wikipedia

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• High Court of Australia — Established 1903 Jurisdiction Australia Location Ca …   Wikipedia

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• Diamond Graduate Law School LLM Online Program — Diamond Law School Graduate Tax LLM Program Online founded in 1998, Professor William H. Byrnes, IV, Director, created the first wholly online LLM from an ABA accredited school. Professor Byrnes assembles the most recognized academic and… …   Wikipedia

• Nauru — This article is about the island country. For the Tanzanian village, see Nauru, Tanzania. Republic of Nauru Ripublikee Naoero …   Wikipedia

• transfer pricing — n. The practice of transferring goods, services, loans, intellectual property, or other commodities to other jurisdictions or countries in order to set prices at local levels and gain tax advantages. The Essential Law Dictionary. Sphinx… …   Law dictionary

• advance clearance procedure — Statutory procedure under which a taxpayer proposing to undertake certain transactions can obtain HM Revenue & Customs confirmation that the transaction proposed will not be challenged under anti avoidance legislation. Related links HM Revenue &… …   Law dictionary

• Tax haven — A tax haven is a place where certain taxes are levied at a low rate or not at all. Individuals and/or firms can find it attractive to move themselves to areas with lower tax rates. This creates a situation of tax competition among governments.… …   Wikipedia

• Income Tax Assessment Act 1936 — is an act of the Parliament of Australia. It s one of the main statutes under which income tax is calculated. The act is gradually being rewritten into the Income Tax Assessment Act 1997, and new matters are generally now added to the 1997… …   Wikipedia

• Tax noncompliance — Taxation An aspect of fiscal policy …   Wikipedia