Tax avoidance

1. Tax avoidance

2. Introduce

3. General Anti-Avoidance Rule

4. Methods

Country of residence
&

5. Methods

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

6. Methods

Legal entities

7. Methods

Legal vagueness
Tax results depend on definitions of legal terms which are usually vague
vagueness
personal
expenses
business
expenses

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

10. Historical tax avoidance

Avoiding the window tax in England