Tax avoidance
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Tax avoidance is the legal usage of the tax regime in a single territory 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, although unlike tax avoidance tax sheltering is not necessarily legal. Tax havens are jurisdictions which facilitate reduced taxes.
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See also
- Fair Tax Town movement
- Gregory v. Helvering
- Criticism of Apple Inc.#Tax practices
- Criticism of Google#Tax avoidance
- Corruption in Finland#Tax avoidance
General:
- Base erosion and profit shifting
- Capital flight
- Gaming the system
- Irish Section 110 SPVs
- List of foundations established in Vaduz
- Tax evasion
- Tax noncompliance
- Luxembourg Leaks
- Swiss Leaks
- Double Irish
- Dutch Sandwich
- Singapore Sling (tax avoidance)
- Bermuda Black Hole
- Panama Papers
- Conduit and Sink OFCs
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