Tax avoidance

Сентябрь 5, 2022

Содержание

2. Introduce
3. General Anti-Avoidance Rule
4. Methods Country of residence &
5. Methods Double taxation Taxing nonresidents Income is earned Income is earned again in CoR
6. Methods Legal entities
7. Methods Legal vagueness Tax results depend on definitions of legal terms which are usually vague
8. Methods Tax shelters Tax shelters are investments that allow a reduction in one's income tax liability
9. Tax avoiders: UK HMRC estimates that the overall cost of tax avoidance in the UK in
10. Historical tax avoidance Avoiding the window tax in England
12. Скачать презентацию

Слайд 2

Introduce

Слайд 3

General Anti-Avoidance Rule

Слайд 4

Methods
Country of residence
&

Слайд 5

Methods
Double taxation
Taxing nonresidents
Income is earned
Income is earned again in CoR

Слайд 6

Methods
Legal entities

Слайд 7

Methods
Legal vagueness
Tax results depend on definitions of legal terms which are

usually vague

Слайд 8

Methods
Tax shelters
Tax shelters are investments that allow a reduction in one's

income tax liability

Слайд 9

Tax avoiders: UK
HMRC estimates that the overall cost of tax avoidance

in the UK in 2013-14 was £2.7 billion, of which £1.4 billion was loss of income tax

Слайд 10

Historical tax avoidance
Avoiding the window tax in England