Betekenis van:
tax avoidance

tax avoidance
Zelfstandig naamwoord
    • the minimization of tax liability by lawful methods

    Hyperoniemen


    Voorbeeldzinnen

    1. Simplification measures and measures to prevent tax evasion or avoidance
    2. Section 1 — Simplification measures and measures to prevent tax evasion or avoidance
    3. This criterion bears no relationship, moreover, to France’s objective of combating tax avoidance.
    4. The scheme provided for in Article 39 CA of the General Tax Code was also designed to combat tax avoidance.
    5. This has the effect of simplifying the work of the tax authorities for charging the tax and of preventing certain types of tax evasion or avoidance.
    6. They may also adopt any measures needed to prevent tax evasion or avoidance through the use of this Article.
    7. They may also adopt any measures needed to prevent tax evasion or avoidance through the use of this provision.’.
    8. The aim of the derogation is to prevent the avoidance of value added tax (VAT) through the undervaluation of supplies.
    9. Similar derogations have been granted to other Member States to counter tax avoidance and have been found to be effective.
    10. They state in this connection that the scheme provided for in Article 39 CA of the General Tax Code is ‘based on objective, horizontal tax avoidance combating criteria’.
    11. The measure requiring a derogation is intended to counter tax avoidance through the manipulation of the value of supplies subject to value added tax (VAT).
    12. The ceiling on deductible depreciation provided for in the second paragraph of Article 39 C of the General Tax Code sought, by introducing a presumption of tax avoidance, to prevent recourse to that financing mechanism for tax optimisation purposes.
    13. This has the effect, on the one hand, of simplifying the work of the tax authorities for collecting the tax and, on the other, of preventing certain types of tax evasion or avoidance.
    14. This should assist Member States in simplifying the rules and countering tax evasion and avoidance in identified sectors and on certain types of transactions.
    15. supporting administrative cooperation to improve transparency and the exchange of information in the area of taxation in order to combat tax avoidance and evasion;