Tax avoidance - Knowledge (XXG)

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next reforms of 1993 and 1997 opened new opportunities for tax avoidance and increased incentives of tax avoidance. The 1986 tax law reduced the demand for tax shelters and the opportunities for tax avoidance by constricting the gap between regular rates and the minimum tax rates. Lowering the top marginal rates, restricting the ability to use losses on just one type of income for balancing gains on other income and finally by taxing capital gains with full rates. There was another tax act in 1993, in which the alternative minimum tax rates were increased, also the regular rates, and an increase in the absolute gap for upper-income people. In the 1997 act, a gap between the rates at which capital gains and ordinary income was introduced to all taxpayers. During the 2001 and 2003 tax acts introduced more opportunities for tax avoidance because the gap between the capital gains and ordinary income tax remained the same as both rates were reduced by 5%. Finally, in the 2013 tax act, increased the tax on capital gains and ordinary income to 20 and 39.6% respectively.

1985:; but U.S. citizens who reside (or spend long periods of time) outside the U.S. may be able to exclude some salaried income earned overseas (but not other types of income unless specified in a bilateral tax treaty) from income in computing the U.S. federal income tax. The 2015 limit on the amount that can be excluded is US$ 100,800. In addition, taxpayers can exclude or deduct certain foreign housing amounts. They may also be entitled to exclude from income the value of meals and lodging provided by their employer. Some American parents do not register their children's birth abroad with American authorities, because they do not want their children to be required to report all earnings to the IRS and pay American taxes for their entire lives, even if they never visit the United States. 1884:: On 20 June 2016 the European Council adopted the Directive (EU) 2016/1164 which contains five legally binding anti-abuse measures that should be applied as common forms of aggressive tax legislations. The member States must have applied these measures as from 1 January 2019. ATAD contains the following five anti-abuse measures: 1. Interest deductibility, to discourage artificial debt arrangements which are design to minimise taxes, 2. Exit taxation, for preventing the avoidance of taxes when companies are re-locating assets, 3. Incorporation of the GAAR for disregarding of non-genuine arrangements, 4. Controlled Foreign Company Rule (CFC), to deter that the profit is transferred to a low or no tax country, 5. Switchover rule, to prevent double non-taxation. 2642:(ICRICT), the ‘GAFA’ (Google, Apple, Facebook and Amazon) belong to the worst tax offenders worldwide. In 2018, Amazon was not charged any corporate taxes in the US for two years in a row, despite its doubling profits. Other multinationals, such as Apple for example, also exploit fiscal loopholes, diverting profits from high tax countries into others with lower corporate tax rates. As these large Internet companies disproportionally profit from the COVID-19 crisis, and the US federal government no longer participates in international corporate taxation agreements, single countries and trading zones are urged to implement fair taxation schemes for these Internet giants. 54: 3284: 5779: 2362:, the UK tax collection agency, estimated that the overall cost of tax avoidance in the UK in 2016-17 was £1.7 billion, of which £0.7 billion was loss of income tax, National Insurance contributions and Capital Gains Tax. The rest came from loss of Corporation Tax, VAT and other direct taxes. This compares to the wider tax gap (the difference between the amount of tax that should, in theory, be collected by HMRC, against what is actually collected) in that year of £33 billion. 3362:(1984) which extended the Ramsay principle. This approach has been rejected in most Commonwealth jurisdictions even in those where UK cases are generally regarded as persuasive. After two decades, there have been numerous decisions, with inconsistent approaches, and both the Revenue authorities and professional advisors remain quite unable to predict outcomes. For this reason this approach can be seen as a failure or at best only partly successful. 2139: 2012: 1657: 1645: 3336:

thereby forcing an expatriation tax on worldwide assets to be paid as a condition of expatriation. The IRS presumes a principal purpose of tax avoidance if a taxpayer requesting expatriation has a net worth of $ 622,000 or more, or has had more than $ 124,000 in average annual net income tax over the 5 tax years ending before the date of expatriation.

2730: 2753:. The bigger the house, the more windows it was likely to have, and the more tax the occupants would pay. Nevertheless, the tax was unpopular, because it was seen by some as a "tax on light" (allegedly leading to the phrase daylight robbery) and led property owners to block up windows to avoid it. The tax was repealed in 1851. 1869:

means that mere tax advantage cannot be the main business purpose. On the other hand, the substance over form principle is wider than the business rule and it is defined by the OECD as the ‘prevalence of economic or social reality over the literal wording of legal provisions’ (Ostwal, T.P.; Vijayaraghavan, Vikram 2010).

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Penalty for failure to timely pay taxes: this penalty is calculated on how long overdue taxes remain unpaid. It consists of an increased rate of 0.5% of the unpaid tax for every month or part of a month in which remains, so that is applied on the total amount of the due tax, and this addiction cannot

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Penalty for failure to file a timely return: is a monetary sanction imposed by the IRS when the taxpayer fails to meet the deadline to file his return. It consists of an increased rate of 5% and not over 25% for every month - or part of it- of payment delay upon the original tax import. If the return

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through their contracting, departments must be able to seek formal assurance from contractors with off payroll arrangements lasting more than six months and costing over £220 per day that income tax and national insurance obligations were being met. Departments were advised to terminate a contract if

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In April 2015, the Chancellor George Osborne announced a tax on diverted profits, quickly nicknamed the "Google Tax" by the press, designed to discourage large companies moving profits out of the UK to avoid tax. In 2016, Google agreed to pay back £130m of tax dating back to 2005 to HMRC, which said

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was developed to reduce the impact of certain tax avoidance schemes. Furthermore, while tax avoidance is in principle legal, if the IRS in its sole judgment determines that tax avoidance is the 'principal purpose' for an expatriation attempt, 'covered expat' status will be applied to the requester,

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was established in the UK during 2014 as an independent certification scheme to identify and recognise companies which pay taxes "in accordance with the spirit of all tax laws" and not to use options, allowances, or reliefs, or undertake specific transactions, "that are contrary to the spirit of the

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Accuracy-related penalties: these sanctions are applied when it can be acknowledged the negligence or disregard of the return's rules, or when there is a substantial understatement (of 10% or $ 1,000 or 5% or $ 5,000 for the taxpayers who use section 199 A) of the taxpayer's income. This penalty can

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Penalty for failure to pay estimated taxes: in the American tax system, the taxpayer has to pay his tax liability upon his annual earnings or income with estimated tax payments. Whether these estimated tax payments are assumed insufficient by the IRS, in this instance, the taxpayer will be subjected

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In January 2012 a review of the tax arrangements of people engaged on public sector appointments was undertaken, in order to "ascertain the extent of arrangements which could allow public sector appointees to minimise their tax payments" and make recommendations accordingly. The review was published

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Tax avoidance reduces government revenue, so governments with a stricter anti-avoidance stance seek to prevent tax avoidance or keep it within limits. The obvious way to do this is to frame tax rules so that there is a smaller scope for avoidance. In practice this has not always been achievable and

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Tax avoidance may be considered to be the dodging of one's duties to society, or alternatively the right of every citizen to structure one's affairs in a manner allowed by law, to pay no more tax than what is required. Attitudes vary from approval through neutrality to outright hostility. Attitudes

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Figures published by the Tax Justice Network show that the UK had one of the lowest rates of tax losses due to profit shifting by multinational companies, with the fourth lowest rate out of 102 countries studied. According to the figures, the UK lost £1 billion from profit shifting, around 0.04% of

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According to a 2022 study, 36% of the profits of multinational firms are shifted to tax havens. If the profits had been reallocated to their domestic source, "domestic profits would increase by about 20% in high-tax European Union countries, 10% in the United States, and 5% in developing countries,

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are investments that allow, and purport to allow, a reduction in one's income tax liability. Although things such as home ownership, pension plans, and Individual Retirement Accounts (IRAs) can be broadly considered "tax shelters", insofar as funds in them are not taxed, provided that they are held

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The Anti-Tax Avoidance Package is part of the European Commission's agenda as an effort to implement a more effective corporate taxation in the European Union. This package was implemented in 2016 and offers measures to prevent aggressive tax planning and encourage of tax transparency among others.

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Courts around the world have played an important role in developing SAAR and GAAR measures. But the two guiding principles in judicial anti-avoidance are business purpose rule and substance over form rule. The business purpose rule states that the transaction must serve as a business purpose. Which

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Two kind of anti-avoidance measures exist; General Anti Avoidance Rules (GAAR) and Specific Anti Avoidance Rules (SAAR). The GAAR implies a set of generic anti-avoidance rules, while SAAR targets a specific avoidance practice or technique. Also, there is a set of bilateral measures pursued thorough

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for criticism. Following accusations that the three companies were diverting hundreds of millions of pounds in UK profits to secretive tax havens, there was widespread outrage across the UK, followed by boycotts of products by Google, Amazon.com and Starbucks. Following the boycotts and damage to

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Tax results depend on definitions of legal terms which are usually vague. For example, vagueness of the distinction between "business expenses" and "personal expenses" is of much concern for taxpayers and tax authorities. More generally, any term of tax law has a vague penumbra, and is a potential

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Australia has a strong tax regime regarding avoidance which applies to large corporate groups, underpinned by the General Anti- Avoidance Rule (GAAR) adopted since 1981 with the Income Tax Act. The multinational anti-avoidance law (MAAL) is an extension of Australia's general anti-avoidance rules.

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There are certain well-known exceptions to this: Cyprus has a heavily exploited double taxation relief treaty with Russia; another frequently used treaty is the double taxation relief treaty between Mauritius and India. There are also a number of other less well known and less frequently utilized

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When taxpayers try to find loopholes with the intention to pay less tax, even if technically legal, their actions may be against the spirit of the law and in this sense considered noncompliant. The present research will deal with both evasion and avoidance and, based on the premise that either is

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utilized offshore holding companies in Luxembourg and partnership agreements to reduce corporation tax liability by up to £50 million a year. Another scheme previously identified by Private Eye involved depositing £1 billion in a Swiss partnership, and then loaning out that money to overseas

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Prior to 1987, passive investors in certain limited partnerships (such as oil exploration or real estate investment ventures) were allowed to use the passive losses (if any) of the partnership (i.e., losses generated by partnership operations in which the investor took no material active part) to

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Since 1980s there have been six major tax reforms in the US. The first one, in 1981, introduced a variety of tax loopholes. With this, the tax shelter industry boomed, giving rise to a demand for tax reform. The 1986 tax reform was the most accurate attempt at reducing tax avoidance, but then the

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The postponement of taxes is the present discounted value of postponed tax is much less than of a tax currently paid. Tax arbitrage across individuals facing different tax brackets or the same individual facing different marginal tax rates at different times is an effective method of reducing tax

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announced that £800m would be spent on tackling tax avoidance in order to recover £5 billion a year by 2019–20. In addition, large companies will now have to publish their UK tax strategies and any large businesses that persistently engage in aggressive tax planning will be subject to special

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In December 2010, the new Coalition government commissioned a report which would consider whether there should be a general anti-avoidance rule for the UK, which recommended that the UK should introduce such a rule, which was introduced in 2013. The rule prevents the reduction of tax by legal

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treaties with many other countries to avoid taxing nonresidents twice—once where the income is earned and again in the country of residence (and perhaps, for U.S. citizens, taxed yet again in the country of citizenship)—however, there are relatively few double-taxation treaties with countries

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liabilities within a family. However, according to Stiglitz (1986), differential tax rates may also lead to transactions among individuals in different brackets leading to “tax induced transactions”. The last principle is the tax arbitrage across income streams facing different tax treatment.

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rules to obviate certain types of tax avoidance. In the United Kingdom many provisions of the tax legislation (known as "anti-avoidance" provisions) apply to prevent tax avoidance where the main object (or purpose), or one of the main objects (or purposes), of a transaction is to enable tax

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to a penalty for the failure to pay the estimated tax. The taxpayer can avoid this penalty if the amount due by the taxpayer is less than $ 1,000 or if it was already paid, with the withholds and estimated tax system, at least 90% of the current year's tax or 100% of the previous year's tax.

1838:(1986), there are three principles of tax avoidance: postponement of taxes, tax arbitrage across individuals facing different tax brackets, and tax arbitrage across income streams facing different tax treatment. Many tax avoidance devices include a combination of the three principles. 2634:

Africa lost at least $ 50 million in taxes. This is more than the amount of foreign development aid. European companies operating in Africa are not all that different from the actions of US companies such as Google, Apple and Amazon do not pay enough taxes because of tax avoidance.

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An IRS report indicates that, in 2009, 1,470 individuals earning more than $ 1,000,000 annually faced a net tax liability of zero or less. Also, in 1998 alone, a total of 94 corporations faced a net liability of less than half the full 35% corporate tax rate and the corporations

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within the Individual Retirement Account for the required amount of time, the term "tax shelter" was originally used to describe primarily certain investments made in the form of limited partnerships, some of which were deemed by the U.S. Internal Revenue Service to be abusive.

3356:(1981) which decided that where a transaction has pre-arranged artificial steps that serve no commercial purpose other than to save tax, the proper approach is to tax the effect of the transaction as a whole. This is known as the Ramsay principle and this case was followed by 2210:

Examples of U.S. tax shelters include: Foreign Leveraged Investment Program (FLIP) and Offshore Portfolio Investment Strategy (OPIS). Both were devised by partners at the accounting firm, KPMG. These tax shelters were also known as "basis shifts" or "defective redemptions."

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claims of multinational companies and “their internal dynamics aimed at maximising their profits through things like tax avoidance”. He wrote in an article commenting the Lux Leaks publications: “Big corporations and accountancy firms are engaged in organised hypocrisy.”

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offset the investors' income, lowering the amount of income tax that otherwise would be owed by the investor. These partnerships could be structured so that an investor in a high tax bracket could obtain a net economic benefit from partnership-generated passive losses.

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In the judiciary, different judges have taken different attitudes. As a generalisation, for example, judges in the United Kingdom before the 1970s regarded tax avoidance with neutrality; but nowadays they may regard aggressive tax avoidance with increasing hostility.

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Laws known as a General Anti-Avoidance Rule (GAAR) statutes, which prohibit "aggressive" tax avoidance, have been passed in several countries and regions including Canada, Australia, New Zealand, South Africa, Norway, Hong Kong and the United Kingdom. In addition,

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published in 2021 based on leaked IRS documents revealed techniques by which billionaires accumulated massive wealth while paying lower rates than middle-income people, or no tax, or in some cases getting paid refundable childcare tax credits. These include:

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paid no US income taxes 2010–2012, despite earning $ 43 billion. The corporation received more than $ 2 billion in federal tax refunds. In 2013, Pfizer operated 128 subsidiaries in tax havens and had $ 69 billion offshore which could not be collected by the

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The term tax avoidance indicates a situation in which a taxpayer legally minimizes the amount of his income tax owed. This circumstance occurs by declaring as many deductions and credits as permitted or prioritizing investments with tax advantages.

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for its tax avoidance. In October 2017, the EU ordered Amazon to repay €250 million in illegal state aid to Luxembourg following a 'sweetheart deal' between Luxembourg and Amazon.com enabling the American company to artificially reduce its tax bill.

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Tesco stores, so that profit can be transferred indirectly through interest payments. This scheme is reported to remain in operation and is estimated to be costing the UK exchequer up to £20 million a year in corporation tax.

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measures. With these policies, Osborne has claimed to be at the forefront of combating tax avoidance. However, he has been criticised over his perceived inaction on enacting policies set forth by the OECD to combat tax avoidance.

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and other sectors became apparent, though in its 2004 Budget the Labour Government announced a new "disclosure regime" as an alternative, whereby tax avoidance schemes would be required to be disclosed to the revenue departments.

2085:. Assets are transferred to the new company or trust so that gains may be realized, or income earned, within this legal entity rather than earned by the original owner. If assets are later transferred back to an individual, then 1850:

An anti-avoidance measure is a rule that prevents the reduction of tax by legal arrangements, where those arrangements are put in place purely to reduce tax, and would not otherwise be regarded as a reasonable course of action.

1769:"Tax mitigation", "tax aggressive", "aggressive tax avoidance" or "tax neutral" schemes generally refer to multiterritory schemes that fall into the grey area between common and well-accepted tax avoidance, such as purchasing 2930:

also wrote in 2012 that "Rich individuals and their families have as much as $ 32 trillion of hidden financial assets in offshore tax havens, representing up to $ 280bn in lost income tax revenues ... John Christensen of the

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regarded as tax havens. To avoid tax, it is usually not enough to simply move one's assets to a tax haven. One must also personally move to a tax haven (and, for U.S. citizens, renounce one's citizenship) to avoid tax.

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also said Google had "got off very, very lightly", and Osborne "made a fool of himself" by hailing the deal as a victory. Although claiming that it was "absurd" to lay blame onto Google for tax avoidance, saying that

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In addition, there are more situations in which the IRS does not impose the penalties discussed above. Instead, they are the so-called reasonable cause exception to the failure to file or pay taxes and consist of:

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Any other reason useful to demonstrate that the taxpayer used the diligence and the prudence ordinarily necessary to fulfill federal tax obligations but could not perform his duties for reasons not dependable on

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consulted on a "general anti-avoidance rule" (GAAR) for taxation, before deciding against the idea. By 2003, public interest in a GAAR surged as evidence of the scale of tax avoidance used by individuals in the

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have such a practice, whilst Finland, France, Hungary, Italy and Spain apply it in limited circumstances. In cases such as the US, taxation cannot be avoided by simply transferring assets or moving abroad.

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To allow prompter response to tax avoidance schemes, the US Tax Disclosure Regulations (2003) require prompter and fuller disclosure than previously required, a tactic which was applied in the UK in 2004.

1805:. The specifics may vary according to jurisdiction, but such rules invalidate tax avoidance that is technically legal but is not for a business purpose or is in violation of the spirit of the tax code. 3783:

With hundreds of thousands of transactions a year, it is hard to gauge the true cost of the tax break for so-called like-kind exchanges, like those used by Cendant, General Electric and Wells Fargo.

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In the UK in 2004, the Labour government announced that it would use retrospective legislation to counteract some tax avoidance schemes, and it has subsequently done so on a few occasions, notably

2342:. Solutions include corporate “country-by-country reporting” where corporations disclose activities in each country and thereby prohibit the use of tax havens where real economic activity occurs. 1967:

on their worldwide income even if they reside temporarily or permanently outside the United States. U.S. citizens therefore cannot avoid U.S. taxes simply by emigrating from the U.S. According to

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The Anti- Tax Avoidance Package counts with an Anti-Tax avoidance directive, recommendation on Tax Treaties, revised administrative cooperation directive and communication on external strategy.

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George Osborne has warned that companies which dodge tax will face the full force of the law, as he pledged to implement new rules designed to close international loopholes and end tax havens.

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there is a growing trend for charities to prioritise tax avoidance as a key campaigning issue, with policy makers across the world considering changes to make tax avoidance more difficult.

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Most countries impose taxes on income earned or gains realized within that country regardless of the country of residence of the person or firm. Most countries have entered into bilateral

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study found that, from 1998 to 2005, 55 percent of United States companies paid no federal income taxes during at least one year in a seven-year period it studied. A review in 2011 by

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has stated, "The legal right of an individual to decrease the amount of what would otherwise be his taxes or altogether avoid them, by means which the law permits, cannot be doubted".

3377: 3373:. Initiatives announced in 2010 suggest an increasing willingness on the part of HMRC to use retrospective action to counter avoidance schemes, even when no warning has been given. 2911:

of companies in the Fortune 500 profitable every year from 2008 through 2010 stated these companies paid an average tax rate of 18.5% and that 30 of these companies actually had a

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government loses roughly $ 184 billion per year due to corporations such as Pfizer, Microsoft and Citigroup using offshore tax havens to avoid paying US taxes. According to PIRG:

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by forcing customers paying by card to unknowingly pay a 2.5% 'card transaction fee', though the total charged to the customer remained the same. Such schemes came to light after

2108:(creator of a trust) to avoid tax there may be restrictions on the type, purpose and beneficiaries of the trust. For example, the settlor of the trust may not be allowed to be a 2203:

have recently teamed up to crack down on abusive tax shelters. In 2003 the Senate's Permanent Subcommittee on Investigations held hearings about tax shelters which are entitled

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maintained 21 subsidiaries in tax haven countries in 2013, and kept $ 43.8 billion in offshore jurisdictions, thus saving the corporation an additional $ 11.7 billion in taxes.

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said it was a "good thing" for corporations to pay more tax. However, Johnson said he did not want tax rates to go up or for European Union countries to do this in unison.

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The term "avoidance" has also been used in the tax regulations of some jurisdictions to distinguish tax avoidance foreseen by the legislators from tax avoidance exploiting

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Without changing country of residence (or, if a U.S. citizen, without giving up one's citizenship), personal taxation may be legally avoided by the creation of a separate

5735: 4288: 4658: 5212: 2955:... and they do it knowing fully well that their clients, more often than not, are evading and avoiding taxes.' Much of this activity, Christensen added, was illegal." 2149: 2022: 5647: 4023: 4483: 3151:

to the deaths of millions of children in developing countries. However the research behind these calculations has been questioned in a 2009 paper prepared for the UK

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when their tax avoidance becomes known to the public. Conversely, benefiting from tax laws in ways that were intended by governments is sometimes referred to as

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companies avoided taxation by locating their subsidiaries in tax havens. This increased to 98% when using the stricter US Congress definition of tax haven and

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Due date and extensions of time to file and pay: occurs when the taxpayer fails to present his tax declaration or pay his tax income on the expected time.

6522: 6056: 4757: 4828: 5845: 5558: 3012: 2908: 1196: 3728:), as invalidating the tax consequences of a tax avoidance transaction if "not conducted for any primary purpose other than to obtain a tax benefit". 3095:

was filed with a delay of more than 60 days, the minimum penalty is $ 435 (for tax returns that had to be filed in 2020) or 100% of the tax required.

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have accomplished the similar purpose, notably in the United States through the "business purpose" and "economic substance" doctrines established in

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arrangements, where those arrangements are put in place purely to reduce tax, and would not otherwise be regarded as a reasonable course of action.

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For example, a Canadian organization describes Canada's law, first passed in 1988 in Section 245 of the Canada's federal income tax act (described

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Other UK active corporations mentioned in relation to tax avoidance in 2015, particularly the Double Irish, Dutch Sandwich and Bermuda Black Hole:

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Using capital assets as collateral to borrow spending money at interest rates considerably lower than the tax rate; loans are not taxed as income.

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from high-tax to low-tax territories and territories recognised as tax havens. Since 1995, trillions of dollars have been transferred from

1610: 796: 6390: 5850: 4466: 3796: 2230:) on the deduction of passive losses and the use of passive activity tax credits. The 1986 Act also changed the "at risk" loss rules of 2200: 2078: 1485: 4156: 53: 6213: 5343: 2439: 1687: 1550: 678: 190: 6411: 4932: 4360: 3001:

maintains five tax haven subsidiaries and held $ 76.4 billion overseas in 2013, thus saving the corporation $ 24.4 billion in taxes;

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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. A

1011: 764: 4140:"Pasternak M., and Rico C., Tax Interpretation, Planning, and Avoidance: Some Linguistic Analysis, 23 Akron Tax Journal, 33 (2008)" 3980: 2708:

the most senior staff in public sector appointments should be on the payroll, unless there are exceptional temporary circumstances;

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told Al Jazeera that he was shocked by 'the sheer scale of the figures'. ... 'We're talking about very big, well-known brands –

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and other entities to evade taxes by illegal means. Both tax evasion and some forms of tax avoidance can be viewed as forms of

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Forms of tax avoidance that use legal tax laws in ways not necessarily intended by the government are often criticized in the

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unfavorable to the tax-system and uncooperative towards the collective, subsume both under the concept of tax non-compliance.

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Buy or earn capital assets like stocks and real estate, and then never sell because assets do not count as income until sold.

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in 1696 with the aim of imposing tax on the relative prosperity of individuals without the controversy of introducing an

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This aims to make multinational enterprises pay their fair share of tax of the profits received and earned in Australia

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may vary depending on the steps taken in the avoidance scheme, or the perceived unfairness of the tax being avoided.

5784: 5474: 5094: 3707: 2246:), the changes greatly reduced tax avoidance by taxpayers engaged in activities only to generate deductible losses. 6486: 5973: 5498: 4305: 2296: 1963:

The United States is unlike almost all other countries in that its citizens and permanent residents are subject to

946: 418: 6167: 6115: 5447: 5195: 5077:"GAO report "Comparison of the Reported Tax Liabilities of Foreign- and U.S.-Controlled Corporations, 1998–2005"" 1978: 1921: 993: 571: 528: 379: 234: 83: 3283: 3166:, began to encourage people to protest at local high-street shops that were thought to be avoiding tax, such as 4768: 4093: 3328: 3264: 3236: 2992: 2904: 2593: 2431: 2272:, refers to trade between related parties at prices meant to manipulate markets or to deceive tax authorities. 2207:. Many of these tax shelters were designed and provided by accountants at the large American accounting firms. 1751: 1580: 998: 502: 497: 487: 1773:

in the United States, and tax evasion but are widely viewed as unethical, especially if they are involved in

6518: 6441: 6421: 6178: 5968: 5803: 4855:"Panama Papers: HMRC boss Edward Troup was partner at law firm that represented Ian Cameron's offshore fund" 4139: 3436: 3332: 3074: 2487: 2424:£20million, but executives from Amazon.com and Google defended their tax avoidance as being within the law. 1727: 1595: 1535: 1046: 1041: 668: 549: 200: 5566: 3191:, Professor of Accounting at the Essex Business School (University of Essex) and scientific advisor of the 6559: 6370: 6218: 5856: 4214: 3562: 3398: 3224: 2715:

implementation would be monitored carefully with financial sanctions for departments which did not comply.

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lost a lawsuit with the IRS over a "foreign tax credit generator" which was engineered by a division of

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2019 on the future of work supports increased government efforts to curb tax avoidance as part of a new

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Some countries such as Canada, Australia, United Kingdom and New Zealand have introduced a statutory

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all had net negative tax liabilities. Additionally, this phenomenon was widely documented regarding

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current affairs magazine that four out of the FTSE top 10 companies paid no corporation tax at all.

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Death, serious illness, incapacity, or unavoidable absence of the taxpayer or a close family member

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income with the interest paid on loans, or relying on increasing stock prices instead of a dividend

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Procurement Policy Note – Tax Arrangements of Public Appointees - Action Note 07/12 24 August 2012

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Dyreng, Scott D.; Hanlon, Michelle; Maydew, Edward L. (2008). "Long‐Run Corporate Tax Avoidance".

3147:, which criticised tax exiles and tax avoidance by some of the world's largest companies, linking 3107:

be avoided if the taxpayer was in bona fide or can reasonably demonstrate the reasons for failure.

6564: 6476: 6330: 6325: 5953: 5043: 4037: 4017: 3906: 2881: 2161: 2082: 2034: 1945: 1813: 1782: 1600: 1590: 1575: 1565: 1540: 1490: 1455: 1445: 1415: 1400: 1395: 1250: 1165: 958: 922: 843: 722: 78: 440: 5544: 2420:

brand image, Starbucks promised to move its tax base from the Netherlands to London and to pay

2116:

and may thus lose control of the assets transferred and/or may be unable to benefit from them.

6538: 6509: 6289: 6233: 5154:

Tax Lawyer’s Dilemma: Recent Developments Heighten Tax Lawyer Responsibilities and Liabilities

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Tax evasion, on the other hand, is the general term for efforts by individuals, corporations,

1763: 1720: 1673: 1515: 1500: 1495: 1470: 1420: 1220: 936: 888: 828: 744: 685: 397: 364: 170: 4739: 4561: 3803: 6385: 6350: 6195: 6063: 5892: 4259: 4164: 3572: 3488: 3407: 3252: 3044: 2893: 2889: 2825: 2656: 2442:

tax avoidance schemes. Similarly, Amazon remains the subject of criticism across the UK and

2261: 1925: 1824: 1817: 1555: 1480: 1086: 1051: 1031: 848: 816: 690: 544: 295: 4987:

George S.K., The fine and hazy line between tax avoidance and tax evasion UNCOURT 19,(2018)

4767:. No. BRIEFING PAPER Number 02956. House of Commons Library. p. 3. Archived from 3119:

Inability, unrelated to the taxpayer, to obtain the documents necessary for the declaration

1715:

are jurisdictions that facilitate reduced taxes. Tax avoidance should not be confused with

6172: 6049: 5963: 5789: 5591: 5586: 5417: 5397: 5160: 4813: 4044: 3839: 3692: 3508: 3272: 3182: 3027:

Instead of a salary taxed at the 37% top rate, accepting stock, which is taxed at the 20%

2944: 2919: 2589: 2563: 2555: 2523: 2476: 2066: 1994: 1835: 1770: 1755: 1649: 1265: 1123: 1118: 858: 821: 732: 697: 599: 523: 359: 319: 285: 195: 185: 180: 175: 93: 3725: 3410:

should " with each other to offer firms the lowest corporate tax rates", Conservative MP

2599:

Tax avoidance has not always related to corporation tax. A number of companies including

5778: 2205:

U.S. tax shelter industry: the role of accountants, lawyers, and financial professionals

1920:

A company may choose to avoid taxes by establishing their company or subsidiaries in an

1831:, as they describe a range of activities that are unfavourable to a state's tax system. 1723:, as they describe a range of activities that intend to subvert a state's tax system. 6426: 6395: 6365: 5998: 5882: 5826: 3529: 3463: 3381: 3248: 3240: 3232: 2873: 2869: 2604: 2511: 2472: 2407:

Tax avoidance by corporations came to national attention in 2012, when MPs singled out

2391: 1929: 1790: 1208: 1180: 1155: 1016: 863: 658: 594: 492: 430: 334: 329: 312: 290: 5502: 1860:

treaties or double taxation agreements (DTAAs), this can be done via various clauses.

6553: 6514: 6504: 6284: 6274: 6254: 6205: 6089: 5993: 5897: 5177: 3525: 3503: 3423: 3411: 3394: 3389:

it was the "full tax due in law". However, this amount of tax has been criticised by

3380:(OECD) on base erosion and profit shifting. In the 2015 Autumn Statement, Chancellor 3345: 3288: 3244: 3209: 3175: 3140: 3047:" zeroes out the accumulated gains and allows heirs to not pay any capital gains tax. 3028: 2980: 2958:

As a result of the tax sheltering, the government responded with Treasury Department

2952: 2668: 2559: 2531: 2519: 2335: 2074: 2070: 1933: 1759: 1280: 953: 878: 769: 702: 636: 604: 471: 374: 354: 324: 239: 160: 155: 130: 120: 62: 5768: 30:

This article is about the legal avoidance of taxes. For the illegal equivalent, see

6481: 6360: 6355: 6279: 5877: 5773: 5098: 4960: 3624: 3287:

Countries with politicians, public officials or close associates implicated in the

2959: 2865: 2778: 2766: 2684: 2679: 2576:

Other corporations mentioned in relation to tax avoidance in later years have been

2475:

schemes. Up to 1,000 individuals in the same year were also discovered to be using

2468: 2395: 2323:

at an artificially high price, almost as high as the retail price at which Company

2280: 1661: 1175: 963: 932: 903: 883: 774: 759: 739: 653: 648: 450: 244: 5265: 5247: 5226: 4592: 2541: 2311:

at an artificially low price, resulting in a low profit and a low tax for Company

5298: 5022: 2243: 2235: 2227: 1719:, which is illegal. Both tax evasion and tax avoidance can be viewed as forms of 6335: 6259: 6003: 5907: 4758:"Tax avoidance: a General Anti-Avoidance Rule - background history (1997- 2010)" 3493: 3402: 3297: 3185:

in the United States, tax avoidance for the 99% was proposed as a protest tool.

3148: 2877: 2673: 2581: 2400: 2375: 2192: 1731: 1716: 1708: 1170: 913: 873: 791: 727: 673: 609: 435: 425: 369: 249: 150: 145: 103: 88: 31: 5736:"It is 'absurd' to blame Google for not paying their taxes, Boris Johnson says" 5704: 5681: 5446:

Lewis, Paul; Taylor, Matthew; Gabbatt, Adam; Jeffery, Simon (3 December 2010).

5316: 5266:"26 U.S. Code § 6662 - Imposition of accuracy-related penalty on underpayments" 4997: 4801: 4576:"US tech giants launch fierce fightback against global tax avoidance crackdown" 2338:

reports estimates that about 30% of Sub-Saharan Africa's GDP has been moved to

6380: 5928: 3576: 3188: 3053: 3019: 2750: 2742: 2734: 2651: 2570: 2412: 2366:

its GDP, coming behind Botswana (0.02%), Ecuador (0.02%) and Sweden (0.004%).

2090: 1948:. They may also reduce their tax by moving to a country with lower tax rates. 1747: 1735: 1712: 1275: 1245: 1128: 1113: 1036: 973: 941: 893: 868: 853: 754: 749: 717: 643: 349: 344: 165: 125: 71: 4271: 4263: 4129:

treaties, such as the one between the British Virgin Islands and Switzerland.

4067: 3902: 3603: 3162:

In 2010, tax avoidance became a hot-button issue in the UK. An organisation,

3080:

Tax avoidance, albeit legal, is subjected to civil penalties findable in the

2741:

One historic example of tax avoidance still evident today was the payment of

6499: 6375: 6299: 6008: 5887: 4897:

Ancestral Trails: The complete guide to British genealogy and family history

3256: 3057: 3004: 2998: 2940: 2833: 2773:

was removed in 1925, and the building has deteriorated since. The owners of

2628: 2585: 2491: 2456: 2416: 2387: 2339: 2292: 1937: 1809: 1108: 1026: 1021: 712: 707: 518: 445: 135: 17: 5628:"Autumn Statement 2015: Changes to bring in £5bn a year from tax avoidance" 5283:

Craig D. Bell and Christopher S. Rizek. "Overview of Civil Tax Penalties".

5196:"Dozens of America’s biggest businesses paid no federal income tax — again" 4410: 3534:

The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay

5648:"Taxes must be paid, says George Osborne, as he backs crackdown on havens" 5153: 5076: 4924:

Roles and perspectives in the law: Essays in honour of Sir Ivor Richardson

3797:"The Impact of Outcome Orientation and Justice Concerns on Tax Compliance" 3296:

has led to an ongoing battle between governments amending legislation and

1644: 6528: 6320: 6157: 5606:"2013: Has the Chancellor Delivered a Budget for Business? - CFO Insight" 5503:

Luxembourg leaks reveal the organised hypocrisy of the modern corporation

5412: 4246: 3167: 3163: 3064: 3034:

Avoid paying tax on capital gains with the "buy, borrow, die" technique:

2857: 2612: 2608: 2577: 2537: 2464: 2098: 2069:

to which one's property is donated. The separate legal entity is often a

1270: 1238: 927: 917: 838: 833: 806: 779: 589: 339: 280: 275: 108: 5364:. Oxford: Oxford University Centre for Business Taxation. Archived from 5299:"20.1.1 Introduction and Penalty Relief | Internal Revenue Service" 4060:"The new refugees. (Americans who give up citizenship to save on taxes)" 3910: 3886: 3216:

The Mark is operated by a not-for-profit community benefit society, the

2695:

in 2004 representing corporate tax havens and opposed the GAAR in 1998.

1955:

regardless of where they reside. As of 2012, only the United States and

6094: 4829:"Edward Troup: from tax haven adviser to leading HMRC's Panama inquiry" 3397:

saying that the rate of tax paid by Google only amounted to 3%. Former

3228: 3171: 2821: 2729: 2545: 2460: 2109: 2105: 1956: 1081: 908: 811: 801: 140: 98: 4969:. Royal Commission on the Ancient and Historical Monuments of Scotland 5872: 5515: 5475:"TaxKilla: Tax Strategy For The 99 Percent, Taken From The 1 Percent" 4112:"When American Expats Don't Want Their Kids to Have U.S. Citizenship" 3099:

exceed, in any case, the 25% of the total amount of the unpaid taxes.

2987: 2829: 2805: 2507: 2495: 2448: 2408: 2094: 1969: 1941: 1290: 1101: 1096: 1091: 898: 786: 4306:"New estimates reveal the extent of tax avoidance by multinationals" 3331:

distinguishes some schemes as "abusive" and therefore illegal. The

3300:

finding new scope/loopholes for tax avoidance in the amended rules.

2331:, as a result, would report a low profit and, therefore, a low tax. 4484:"Starbucks suffers first ever drop in UK sales after tax criticism" 6018: 3708:"Tax avoidance: general anti-abuse rule guidance - latest version" 3665:"Google 2.4% Rate Shows How $ 60 Billion Is Lost to Tax Loopholes" 3282: 2849: 2845: 2762: 2728: 2600: 2503: 2379: 2081:. These may also be located offshore, such as in the case of many 1305: 1300: 1295: 1285: 1260: 1255: 1202: 1074: 5795: 5227:"26 U.S. Code § 6651 - Failure to file tax return or to pay tax" 4188:"Western bankers and lawyers 'rob Africa of $ 150bn every year'" 3370: 3350:

In the UK, judicial doctrines to prevent tax avoidance began in

2936: 2624: 2515: 2499: 2452: 2421: 2359: 1778: 5799: 4467:"Amazon UK boycott urged after retailer pays just £4.2m in tax" 4036:

Moran Harari, Markus Meinzer and Richard Murphy (October 2012)

2279:, a food grower in Africa, processes its produce through three 4450:"Amazon, Google and Starbucks accused of diverting UK profits" 2948: 2923: 2813: 2620: 2527: 2132: 2005: 1704: 213: 45: 4038:"Financial Secrecy, Banks and the Big 4 Firms of Accountants" 3208:

As a response to public opinion regarding tax avoidance, the

2640:

Independent Commission for International Corporate Tax Reform

4612:"Kellogg's pays €7m tax on €7.1bn sales moved through State" 4433:"MPs attack Amazon, Google and Starbucks over tax avoidance" 3625:"World Development Report 2019: The Changing Nature of Work" 5211:

Jesse Eisinger; Jeff Ernsthausen; Paul Kiel (8 June 2021).

4998:"IRS report containing complete income tax data for FY2009" 2443: 5728: 5726: 5021:(in Dutch). Belastingtelefoon. 1 July 2010. Archived from 4715:"Africa's problem with tax avoidance | DW | 19 April 2019" 3880: 3878: 2540:(who moved their registered office to a Swiss letterbox), 5119:

HP Loses Battle with IRS Over Tax Shelter Designed by AIG

4380:"Quarter of FTSE 100 subsidiaries located in tax havens" 4361:"Tesco: tax avoiding, again (this time it's Luxembourg)" 3592:"Avoiding tax may be legal, but can it ever be ethical?" 3070:

Offset income with "paper" losses in business operations

4673:"A who's who of Britain's legal offshore tax avoidance" 4244:

Tèrslèv, Thomas; Wier, Ludvig; Zucman, Gabriel (2022).

3376:

The UK Government has pushed the initiative led by the

2777:(now restored) deliberately destroyed their roof after 2157: 2030: 5699: 5697: 5695: 3378:

Organisation for Economic Co-operation and Development

5705:"Google tax: David Cameron defends £130m UK tax deal" 5448:"UK Uncut protesters spied upon by undercover police" 3739:"HM Revenue & Customs, Tempted by Tax Avoidance?" 1005:

European Union Common Consolidated Corporate Tax Base

3802:. Journal of Applied Psychology: 4–5. Archived from 3681:

UK’s general anti-avoidance rule process on schedule

2964:

Health Care and Education Reconciliation Act of 2010

6459: 6404: 6313: 6247: 6188: 6150: 6124: 6108: 6082: 6073: 6027: 5921: 5865: 5833: 4512:"'Google Tax' targets 'double Irish' tax avoidance" 2222:the U.S. Congress introduced the limitation (under 5984:National War Tax Resistance Coordinating Committee 5734: 5682:"Budget 2015: 'Google Tax' introduction confirmed" 5646: 5559:"Expatriation Tax | Internal Revenue Service" 5422: 4648: 4510: 4245: 3043:Holding capital assets until after death, when a " 2761:Other historic examples of tax avoidance were the 2327:would sell the final product in the U.S.. Company 1932:). Individuals may also avoid tax by moving their 5095:"Many companies pay no income taxes, study finds" 5044:"G.E.’s Strategies Let It Avoid Taxes Altogether" 5136:"Super rich hiding up to $ 32 trillion offshore" 5060:"U.S. Business Has High Tax Rates but Pays Less" 4409:. No. 1410. 24 January 2016. Archived from 3930:Taxation and Customs Union - European Commission 3768:"Major Companies Push the Limits of a Tax Break" 3084:§ 6651 (a)(2); §6665(a)(1); §6665(b)(1); §6662. 5357:Fuest, Clemens; Riedel, Nadine (19 June 2009). 2398:jurisdictions. In 2016, it was reported in the 5413:"Tax claims hit reputation as well as coffers" 5317:"Jimmy Carr and the morality of tax avoidance" 4397: 4395: 4393: 3648:"MPs publish report on Google's tax avoidance" 5811: 4800:. No. 1413. 4 March 2016. Archived from 4593:"Boris Johnson enters Boots v Labour tax row" 4283: 4281: 4215:"'Transparency' hides Zambia's lost billions" 4012:. W.W Norton & Company. pp. 709–743. 3885:Ostwal, T.P.; Vijayaraghavan, Vikram (2010). 3145:Death and taxes: the true toll of tax dodging 2351:while they would fall by 55% in tax havens." 2146:The examples and perspective in this section 2019:The examples and perspective in this section 1681: 8: 5841:Conscientious objection to military taxation 5336:"Tax evasion 'costs lives of 5.6m children'" 4022:: CS1 maint: multiple names: authors list ( 2428:Google has remained the subject of criticism 1953:tax their citizens on their worldwide income 1738:pay little or no tax, and some experience a 5516:"What's the Fair Tax Mark? - Fair Tax Mark" 3116:fire, natural disaster, or other calamities 2683:and other British media outlets noted that 6079: 6057:The Cold War and the Income Tax: A Protest 5818: 5804: 5796: 5777: 4877: 4875: 4650:"Ferguson faces bill for film 'tax dodge'" 4509:Williams, Christopher (10 December 2014). 4342:"Government outlaws tax avoidance schemes" 2966:codified the "economic substance" rule of 2765:of roofs in Scotland to avoid substantial 2164:, or create a new section, as appropriate. 2037:, or create a new section, as appropriate. 1688: 1674: 1323: 1144: 402: 218: 36: 5846:List of historical acts of tax resistance 5015:"Direct contact met de Belastingadviseur" 4403:"Why multinationals love Generous George" 4008:Stiglitz; Rosengard, Joseph; Jay (2000). 3974: 3972: 3566: 3013:Institute on Taxation and Economic Policy 2909:Institute on Taxation and Economic Policy 2180:Learn how and when to remove this message 2053:Learn how and when to remove this message 1197:Institute on Taxation and Economic Policy 5248:"26 U.S. Code § 6665 - Applicable rules" 4335: 4333: 4320:"TJN Profit Shifting Tax Loss Estimates" 4098:United States Department of the Treasury 3702: 3700: 3479:List of foundations established in Vaduz 3259:, several large regional co-operatives ( 3153:Department for International Development 3087:There are four main types of penalties: 2370:Large companies accused of tax avoidance 4966:Buildings at Risk Register for Scotland 4562:"Times investigation: the tax avoiders" 3590:Back, Philippa Foster (23 April 2013). 3545: 1352: 1326: 1188: 1147: 557: 510: 463: 405: 267: 221: 44: 5989:Northern California War Tax Resistance 5979:National Campaign for a Peace Tax Fund 5393: 5382: 4853:Sridharan, Vasudevan (11 April 2016). 4378:Lawrence, Felicity (11 October 2011). 4239: 4237: 4015: 3835: 3824: 3060:or charitable foundations before death 2430:in the UK regarding their use of the ' 6432:Campaign Against Home and Water Taxes 6224:Revolt of the Comuneros (New Granada) 5531:"Fair Tax Mark to reward tax justice" 5242: 5240: 5194:Ingraham, Christopher (5 April 2021) 4636:The Emperor's New Clothes (2015 film) 4110:Panozzo, Chantal (18 February 2015). 4003: 4001: 3952:"ATAD (Anti-Tax Avoidance Directive)" 3855:"The General Theory of Tax Avoidance" 3766:David Kocieniewski (6 January 2013). 3195:pointed to a discrepancy between the 2467:have also been found to be using the 2303:(in the United States). Now, Company 2238:. Coupled with the hobby loss rules ( 2199:The Internal Revenue Service and the 1951:However, a small number of countries 1785:into tax havens using these schemes. 7: 6229:Regulator Movement in North Carolina 5949:Association of Real Estate Taxpayers 5939:All Britain Anti-Poll Tax Federation 4163:. Taxjustice Network. Archived from 3862:National Bureau of Economic Research 5851:Tax resistance in the United States 5411:Vanessa Houlder (8 November 2010). 4534:Rankin, Jennifer (4 October 2017). 4186:Mathiason, Nick (21 January 2007). 3891:National Law School of India Review 3447:Corruption in Finland#Tax avoidance 3346:Panama Papers § United Kingdom 2201:United States Department of Justice 1882:Anti-Tax Avoidance Directive (ATAD) 6214:No taxation without representation 5093:Riley, Charles (3 November 2011). 4066:. 21 November 1994. Archived from 2319:then sells the product to Company 1888:Anti-avoidance measures by country 1711:is one type of tax avoidance, and 25: 6412:Anti-austerity movement in Greece 5771:collected news and commentary at 5529:Scott, Craig (20 February 2014). 5270:LII / Legal Information Institute 5252:LII / Legal Information Institute 5231:LII / Legal Information Institute 4693:. London: Oneworld. p. 297. 4289:"Measuring tax gaps 2018 edition" 4213:Sharife, Khadija (18 June 2011). 3663:Jesse Drucker (21 October 2010). 2089:would apply on all profits. Also 1973:magazine some citizens choose to 1012:Global minimum corporate tax rate 6422:Edward and Elaine Brown standoff 6391:Women's poll tax repeal movement 5959:Committee for Non-Violent Action 5645:Szu Ping Chan (9 October 2015). 4740:"Time to tackle the tax dodgers" 4661:from the original on 2022-01-12. 4523:from the original on 2022-01-12. 4247:"The Missing Profits of Nations" 3459:Base erosion and profit shifting 3279:Government and judicial response 3011:According to an analysis by the 2901:Government Accountability Office 2712:that assurance was not provided; 2687:, who became executive chair of 2137: 2010: 1864:Judicial anti-avoidance measures 1655: 1643: 482:Base erosion and profit shifting 52: 27:Financial optimization technique 5747:from the original on 2022-05-26 5659:from the original on 2022-01-12 5580:HMRC goes on £1bn retro warpath 4859:International Business Times UK 4827:Booth, Robert (11 April 2016). 4794:"New Troup movements== at HMRC" 4756:Steely, Anthony (15 May 2015). 4090:Foreign Earned Income Exclusion 3924:Anonymous (13 September 2016). 3499:Singapore Sling (tax avoidance) 3442:Criticism of Google#Tax evasion 3321:Foreign Accrual Property Income 3197:Corporate Social Responsibility 2704:on 23 May 2012, advising that: 260:Optimal capital income taxation 6472:Potentially dangerous taxpayer 5733:Stone, Jon (26 January 2016). 4647:Hyde, Dan (17 February 2015). 4252:The Review of Economic Studies 4010:Economics of the Public Sector 3981:"A strong domestic tax regime" 3223:Awardees of this mark include 2977:Public Interest Research Group 1981:rather than be subject to the 1335:List of countries by tax rates 1: 6014:Women's Tax Resistance League 5334:O'grady, Sean (12 May 2008). 3979:Office, Australian Taxation. 3437:Criticism of Apple Inc.#Taxes 2781:in protest at the new taxes. 2631:over the scheme during 2005. 2307:sells its product to Company 2270:transfer pricing manipulation 2101:drawn from the legal entity. 1873:EU Anti-Tax Avoidance Package 1799:and in the United Kingdom in 765:Natural resources consumption 6523:history in the United States 5473:Cohn, Emily (6 April 2012). 5165:Columbia Business Law Review 4340:David Leigh (14 June 2008). 3926:"Anti Tax Avoidance Package" 2791:United States as a tax haven 615:United States as a tax haven 6163:Revolt of the papier timbré 4610:Paul, Mark (7 April 2015). 3324:advantages to be obtained. 3309:General Anti-Avoidance Rule 2757:Deliberate roof destruction 2646:General anti-avoidance rule 2374:In 2008 it was reported by 2160:, discuss the issue on the 2033:, discuss the issue on the 6581: 5974:Irish National Land League 5934:Aide-toi, le ciel t'aidera 5201:. Retrieved 30 April 2021. 4885:, accessed 8 February 2021 3343: 3327:In the United States, the 2788: 2699:Public sector appointments 2297:offshore financial centers 2253: 2093:would still be due on any 1703:is the legal usage of the 529:Offshore financial centres 419:Repatriation tax avoidance 29: 6168:Revolt of the va-nu-pieds 6116:Cornish Rebellion of 1497 5533:– via The Guardian. 5178:"Picking Up the Tab 2014" 4899:. Sutton Publishing Ltd. 4746:. Retrieved 30 July 2020. 3887:"Anti-Avoidance Measures" 3577:10.2308/accr.2008.83.1.61 2390:reported that 25% of the 2315:based in Africa. Company 2125:source of tax avoidance. 1979:United States citizenship 1762:investments and expanded 994:Financial transaction tax 84:Property tax equalization 5785:Fact File: Tax Avoidance 5585:21 February 2010 at the 5342:. London. Archived from 5285:60 Ann. Tax. Conf (2014) 5159:20 December 2012 at the 4950:(1911), vol. 28, p. 713. 4689:Brooks, Richard (2013). 4094:Internal Revenue Service 3950:PricewaterhouseCoopers. 3393:, with ex Labour leader 3329:Internal Revenue Service 3237:Ecology Building Society 3075:charitable contributions 2993:Internal Revenue Service 2905:Citizens for Tax Justice 2720:Historical tax avoidance 2594:British American Tobacco 2275:For example, if company 1752:World Development Report 1340:Tax revenue to GDP ratio 999:Currency transaction tax 585:Liechtenstein tax affair 6442:Movimiento Pos Me Salto 5167:. Volume 2011, Issue 1. 4948:Encyclopædia Britannica 4895:Herber, Mark D (1997). 4738:Joly E. (7 July 2020). 3795:Michael Wenzel (2002). 3691:20 October 2017 at the 3333:Alternative Minimum Tax 3313:General Anti-Abuse Rule 2763:deliberate destructions 2745:. It was introduced in 2619:used a scheme to avoid 1965:U.S. federal income tax 1846:Anti-avoidance measures 1728:court of public opinion 1047:Permanent establishment 1042:Exchange of Information 550:Financial Secrecy Index 201:Medical savings account 6371:Poplar Rates Rebellion 6219:Philadelphia Tea Party 5392:Cite journal requires 4264:10.1093/restud/rdac049 3834:Cite journal requires 3474:Irish Section 110 SPVs 3292: 2979:said in 2014 that the 2738: 2689:HM Revenue and Customs 2650:Since the late 1990s, 2220:Tax Reform Act of 1986 947:Vehicle miles traveled 566:Ireland as a tax haven 380:Private tax collection 6447:Yellow vests protests 6437:Movimento Passe Livre 6417:Anti-Bin Tax Campaign 6239:White Lotus Rebellion 6142:Revolt of the Pitauds 5913:Unreported employment 5857:List of tax resisters 5019:Voor al uw belastingv 4921:Geoff Harley (2002). 4691:The Great Tax Robbery 3555:The Accounting Review 3514:Conduit and Sink OFCs 3291:leak on 15 April 2016 3286: 3139:In 2008, the charity 3056:by moving money into 2876:, Westpoint Stevens, 2732: 2693:Simmons & Simmons 1922:offshore jurisdiction 620:Panama as a tax haven 572:Ireland v. Commission 540:Conduit and sink OFCs 535:Offshore magic circle 456:Unreported employment 6467:Income tax threshold 6346:Champaran Satyagraha 6036:An Act of Conscience 5969:I Don't Pay Movement 5944:Anti-Poll Tax Unions 5634:. November 25, 2015. 4043:7 April 2016 at the 3431:Gregory v. Helvering 3319:). Canada also uses 3181:In 2012, during the 3143:published a report, 3018:An investigation by 2969:Gregory v. Helvering 2158:improve this section 2148:may not represent a 2031:improve this section 2021:may not represent a 1916:Country of residence 1855:Legislative measures 1796:Gregory v. Helvering 1783:developing countries 1611:United Arab Emirates 1353:Individual Countries 1062:Foreign revenue rule 859:Inheritance (estate) 578:Leprechaun economics 6534:Taxation as slavery 6495:Redemption movement 6491:Freeman on the land 6341:Bondelswarts affair 6305:Wallachian uprising 6295:Tancament de Caixes 6270:Hut Tax War of 1898 6132:Croquant rebellions 5653:The Daily Telegraph 5616:on 5 November 2013. 5610:www.cfo-insight.com 5569:on 7 February 2017. 5199:The Washington Post 4655:The Daily Telegraph 4517:The Daily Telegraph 4161:Tax Justice Network 4116:Wall Street Journal 4070:on 27 February 2006 4048:Tax Justice Network 3401:Business Secretary 3218:Fair Tax Foundation 3193:Tax Justice Network 3155:. According to the 3073:Offset income with 2933:Tax Justice Network 2913:negative income tax 2266:transfer mispricing 2264:, sometimes called 2256:Transfer mispricing 2250:Transfer mispricing 2087:capital gains taxes 2083:private foundations 1946:perpetual travelers 1814:like-kind exchanges 1812:in the law such as 1650:Business portal 1345:Tax rates in Europe 1215:Tax Justice Network 1161:Dhammika Dharmapala 669:Airport improvement 477:Transfer mispricing 268:Distribution of Tax 40:Part of a series on 6477:Render unto Caesar 6331:Bardoli Satyagraha 6326:Bambatha Rebellion 6043:Civil Disobedience 5954:Catalunya Diu Prou 5595:, 18 February 2010 5505:, 10 November 2014 5371:on 13 January 2012 5064:The New York Times 5048:The New York Times 4599:. 3 February 2015. 4465:Juliette Garside. 4413:on 24 January 2016 4365:Funding the Future 4167:on 13 October 2012 4157:"Transfer Pricing" 3853:Stiglitz, Joseph. 3772:The New York Times 3293: 2882:Phillips Petroleum 2739: 2691:, had worked with 2627:litigated against 2440:Bermuda Black Hole 1791:judicial doctrines 1251:Eight per thousand 1166:James R. Hines Jr. 1057:European Union FTT 79:Government revenue 6547: 6546: 6539:Taxation as theft 6510:Tax noncompliance 6487:Sovereign citizen 6455: 6454: 6290:Saminism Movement 6234:Whiskey Rebellion 6201:Fries's Rebellion 5711:. 27 January 2016 5123:Insurance Journal 4906:978-0-7509-1418-5 4700:978-1-78074-371-4 4560:Mostrous, Alexi. 4359:Murphy, Richard. 3484:Tax noncompliance 3469:Gaming the system 3359:Furniss v. Dawson 2854:Colgate-Palmolive 2826:Owens & Minor 2802:Lyondell Chemical 2775:Fetteresso Castle 2747:England and Wales 2638:According to the 2617:Marks and Spencer 2552:Manchester United 2190: 2189: 2182: 2063: 2062: 2055: 1944:, or by becoming 1829:tax noncompliance 1764:social protection 1721:tax noncompliance 1698: 1697: 1633: 1632: 1229: 1228: 1221:Tax Policy Center 969:Negative (income) 745:Environmental tax 627: 626: 545:Financial centres 365:Tax investigation 303: 302: 171:Tax harmonization 16:(Redirected from 6572: 6386:Vedaranyam March 6351:Kheda Satyagraha 6265:House Tax Hartal 6196:Boston Tea Party 6100:Peasants' Revolt 6080: 6064:Vyborg Manifesto 5893:Self-sufficiency 5820: 5813: 5806: 5797: 5781: 5757: 5756: 5754: 5752: 5738: 5730: 5721: 5720: 5718: 5716: 5701: 5690: 5689: 5688:. 18 March 2015. 5678: 5672: 5671: 5666: 5664: 5650: 5642: 5636: 5635: 5624: 5618: 5617: 5612:. Archived from 5602: 5596: 5577: 5571: 5570: 5565:. Archived from 5555: 5549: 5548: 5545:"Open about tax" 5541: 5535: 5534: 5526: 5520: 5519: 5512: 5506: 5499:The conversation 5496: 5490: 5489: 5487: 5485: 5470: 5464: 5463: 5461: 5459: 5443: 5437: 5436: 5434: 5432: 5426: 5421:. Archived from 5408: 5402: 5401: 5395: 5390: 5388: 5380: 5378: 5376: 5370: 5363: 5354: 5348: 5347: 5331: 5325: 5324: 5313: 5307: 5306: 5295: 5289: 5288: 5280: 5274: 5273: 5262: 5256: 5255: 5244: 5235: 5234: 5223: 5217: 5216: 5208: 5202: 5192: 5186: 5185: 5184:. 15 April 2014. 5174: 5168: 5150: 5144: 5143: 5132: 5126: 5116: 5110: 5109: 5107: 5105: 5090: 5084: 5083: 5081: 5073: 5067: 5057: 5051: 5050:. 25 March 2011. 5041: 5035: 5034: 5032: 5030: 5011: 5005: 5004: 5002: 4994: 4988: 4985: 4979: 4978: 4976: 4974: 4957: 4951: 4945: 4939: 4938: 4918: 4912: 4910: 4892: 4886: 4881:Cabinet Office, 4879: 4870: 4869: 4867: 4865: 4850: 4844: 4843: 4841: 4839: 4824: 4818: 4817: 4812:– via the 4811: 4809: 4804:on 21 March 2016 4790: 4784: 4783: 4781: 4779: 4773: 4765:House of Commons 4762: 4753: 4747: 4736: 4730: 4729: 4727: 4725: 4711: 4705: 4704: 4686: 4680: 4669: 4663: 4662: 4652: 4644: 4638: 4633: 4627: 4626: 4624: 4622: 4607: 4601: 4600: 4589: 4583: 4572: 4566: 4565: 4557: 4551: 4550: 4548: 4546: 4531: 4525: 4524: 4514: 4506: 4500: 4499: 4497: 4495: 4480: 4474: 4463: 4457: 4446: 4440: 4429: 4423: 4422: 4420: 4418: 4399: 4388: 4387: 4375: 4369: 4368: 4356: 4350: 4349: 4337: 4328: 4327: 4316: 4310: 4309: 4308:. 22 March 2017. 4302: 4296: 4295: 4293: 4285: 4276: 4275: 4258:(3): 1499–1534. 4249: 4241: 4232: 4231: 4229: 4227: 4210: 4204: 4203: 4201: 4199: 4183: 4177: 4176: 4174: 4172: 4153: 4147: 4146: 4144: 4136: 4130: 4126: 4120: 4119: 4107: 4101: 4086: 4080: 4079: 4077: 4075: 4056: 4050: 4034: 4028: 4027: 4021: 4013: 4005: 3996: 3995: 3993: 3991: 3976: 3967: 3966: 3964: 3962: 3947: 3941: 3940: 3938: 3936: 3921: 3915: 3914: 3882: 3873: 3872: 3870: 3868: 3859: 3850: 3844: 3843: 3837: 3832: 3830: 3822: 3816: 3814: 3808: 3801: 3792: 3786: 3785: 3780: 3778: 3763: 3757: 3756: 3754: 3752: 3743: 3735: 3729: 3722: 3716: 3715: 3714:. July 16, 2021. 3704: 3695: 3678: 3672: 3661: 3655: 3645: 3639: 3638: 3636: 3635: 3621: 3615: 3614: 3612: 3610: 3587: 3581: 3580: 3570: 3550: 3489:Luxembourg Leaks 3408:EU member states 3399:Liberal Democrat 3253:United Utilities 3045:step-up in basis 2894:General Electric 2890:Northrop Grumman 2550:Football clubs: 2268:, also known as 2262:transfer pricing 2185: 2178: 2174: 2171: 2165: 2141: 2140: 2133: 2058: 2051: 2047: 2044: 2038: 2014: 2013: 2006: 1926:offshore company 1818:US Supreme Court 1690: 1683: 1676: 1662:Money portal 1660: 1659: 1658: 1648: 1647: 1324: 1145: 1052:Transfer pricing 1032:Tax equalization 1006: 954:Corporate profit 590:Luxembourg Leaks 524:Corporate havens 403: 219: 56: 37: 21: 6580: 6579: 6575: 6574: 6573: 6571: 6570: 6569: 6550: 6549: 6548: 6543: 6451: 6400: 6309: 6243: 6184: 6173:Salt Tax Revolt 6146: 6120: 6104: 6075: 6069: 6050:Clericis laicos 6023: 5964:Fasci Siciliani 5917: 5861: 5829: 5824: 5790:The Independent 5765: 5760: 5750: 5748: 5741:The Independent 5732: 5731: 5724: 5714: 5712: 5703: 5702: 5693: 5680: 5679: 5675: 5662: 5660: 5644: 5643: 5639: 5626: 5625: 5621: 5604: 5603: 5599: 5592:Accountancy Age 5587:Wayback Machine 5578: 5574: 5557: 5556: 5552: 5543: 5542: 5538: 5528: 5527: 5523: 5514: 5513: 5509: 5497: 5493: 5483: 5481: 5479:Huffington Post 5472: 5471: 5467: 5457: 5455: 5445: 5444: 5440: 5430: 5428: 5418:Financial Times 5410: 5409: 5405: 5391: 5381: 5374: 5372: 5368: 5361: 5356: 5355: 5351: 5346:on 17 May 2008. 5340:The Independent 5333: 5332: 5328: 5323:. 21 June 2012. 5315: 5314: 5310: 5297: 5296: 5292: 5282: 5281: 5277: 5264: 5263: 5259: 5246: 5245: 5238: 5225: 5224: 5220: 5210: 5209: 5205: 5193: 5189: 5176: 5175: 5171: 5161:Wayback Machine 5151: 5147: 5142:. 23 July 2012. 5134: 5133: 5129: 5117: 5113: 5103: 5101: 5092: 5091: 5087: 5079: 5075: 5074: 5070: 5058: 5054: 5042: 5038: 5028: 5026: 5025:on 9 March 2017 5013: 5012: 5008: 5000: 4996: 4995: 4991: 4986: 4982: 4972: 4970: 4961:"Slains Castle" 4959: 4958: 4954: 4946: 4942: 4935: 4927:. p. 338. 4920: 4919: 4915: 4907: 4894: 4893: 4889: 4880: 4873: 4863: 4861: 4852: 4851: 4847: 4837: 4835: 4826: 4825: 4821: 4814:Wayback Machine 4807: 4805: 4792: 4791: 4787: 4777: 4775: 4771: 4760: 4755: 4754: 4750: 4737: 4733: 4723: 4721: 4713: 4712: 4708: 4701: 4688: 4687: 4683: 4670: 4666: 4646: 4645: 4641: 4634: 4630: 4620: 4618: 4616:The Irish Times 4609: 4608: 4604: 4591: 4590: 4586: 4573: 4569: 4559: 4558: 4554: 4544: 4542: 4533: 4532: 4528: 4508: 4507: 4503: 4493: 4491: 4490:. 24 April 2014 4482: 4481: 4477: 4464: 4460: 4447: 4443: 4430: 4426: 4416: 4414: 4401: 4400: 4391: 4377: 4376: 4372: 4358: 4357: 4353: 4339: 4338: 4331: 4318: 4317: 4313: 4304: 4303: 4299: 4291: 4287: 4286: 4279: 4243: 4242: 4235: 4225: 4223: 4212: 4211: 4207: 4197: 4195: 4185: 4184: 4180: 4170: 4168: 4155: 4154: 4150: 4142: 4138: 4137: 4133: 4127: 4123: 4109: 4108: 4104: 4087: 4083: 4073: 4071: 4058: 4057: 4053: 4045:Wayback Machine 4035: 4031: 4014: 4007: 4006: 3999: 3989: 3987: 3978: 3977: 3970: 3960: 3958: 3949: 3948: 3944: 3934: 3932: 3923: 3922: 3918: 3884: 3883: 3876: 3866: 3864: 3857: 3852: 3851: 3847: 3833: 3823: 3812: 3810: 3809:on 15 June 2005 3806: 3799: 3794: 3793: 3789: 3776: 3774: 3765: 3764: 3760: 3750: 3748: 3741: 3737: 3736: 3732: 3723: 3719: 3706: 3705: 3698: 3693:Wayback Machine 3679: 3675: 3662: 3658: 3646: 3642: 3633: 3631: 3623: 3622: 3618: 3608: 3606: 3589: 3588: 3584: 3568:10.1.1.638.2292 3552: 3551: 3547: 3543: 3522: 3520:Further reading 3509:Paradise Papers 3420: 3348: 3342: 3281: 3273:The Phone Co-op 3261:East of England 3206: 3183:Occupy movement 3157:Financial Times 3133: 2962:. In 2010, the 2945:Bank of America 2920:Hewlett-Packard 2899:Furthermore, a 2896:in early 2011. 2793: 2787: 2759: 2727: 2722: 2701: 2648: 2590:GlaxoSmithKline 2564:Cheltenham Town 2556:Birmingham City 2524:Hewlett-Packard 2372: 2357: 2348: 2258: 2252: 2186: 2175: 2169: 2166: 2155: 2142: 2138: 2131: 2122: 2120:Legal vagueness 2059: 2048: 2042: 2039: 2028: 2015: 2011: 2004: 1995:double taxation 1991: 1989:Double taxation 1983:U.S. tax system 1918: 1913: 1904: 1895: 1890: 1875: 1866: 1857: 1848: 1836:Joseph Stiglitz 1775:profit-shifting 1771:municipal bonds 1756:social contract 1694: 1656: 1654: 1642: 1635: 1634: 1321: 1311: 1310: 1266:Fiscus Judaicus 1241: 1231: 1230: 1189:Advocacy groups 1142: 1134: 1133: 1124:Trade agreement 1119:Free-trade zone 1077: 1067: 1066: 1004: 989: 979: 978: 639: 629: 628: 600:Paradise Papers 441:Debtors' prison 400: 390: 389: 360:Tax preparation 320:Revenue service 315: 305: 304: 216: 206: 205: 186:Double taxation 181:Tax withholding 176:Tax competition 94:Non-tax revenue 74: 35: 28: 23: 22: 15: 12: 11: 5: 6578: 6576: 6568: 6567: 6562: 6552: 6551: 6545: 6544: 6542: 6541: 6536: 6531: 6526: 6512: 6507: 6502: 6497: 6484: 6479: 6474: 6469: 6463: 6461: 6460:Related topics 6457: 6456: 6453: 6452: 6450: 6449: 6444: 6439: 6434: 6429: 6427:Bonnets Rouges 6424: 6419: 6414: 6408: 6406: 6402: 6401: 6399: 6398: 6393: 6388: 6383: 6378: 6373: 6368: 6366:Poll Tax Riots 6363: 6358: 6353: 6348: 6343: 6338: 6333: 6328: 6323: 6317: 6315: 6311: 6310: 6308: 6307: 6302: 6297: 6292: 6287: 6282: 6277: 6272: 6267: 6262: 6257: 6251: 6249: 6245: 6244: 6242: 6241: 6236: 6231: 6226: 6221: 6216: 6211: 6203: 6198: 6192: 6190: 6186: 6185: 6183: 6182: 6176: 6170: 6165: 6160: 6154: 6152: 6148: 6147: 6145: 6144: 6139: 6134: 6128: 6126: 6122: 6121: 6119: 6118: 6112: 6110: 6106: 6105: 6103: 6102: 6097: 6092: 6086: 6084: 6077: 6071: 6070: 6068: 6067: 6060: 6053: 6046: 6039: 6031: 6029: 6025: 6024: 6022: 6021: 6016: 6011: 6006: 6001: 5999:Peace churches 5996: 5991: 5986: 5981: 5976: 5971: 5966: 5961: 5956: 5951: 5946: 5941: 5936: 5931: 5925: 5923: 5919: 5918: 5916: 5915: 5910: 5905: 5900: 5895: 5890: 5885: 5883:Local currency 5880: 5875: 5869: 5867: 5863: 5862: 5860: 5859: 5854: 5848: 5843: 5837: 5835: 5831: 5830: 5827:Tax resistance 5825: 5823: 5822: 5815: 5808: 5800: 5794: 5793: 5782: 5764: 5763:External links 5761: 5759: 5758: 5722: 5691: 5673: 5637: 5619: 5597: 5572: 5550: 5536: 5521: 5507: 5491: 5465: 5438: 5403: 5394:|journal= 5349: 5326: 5308: 5290: 5275: 5257: 5236: 5218: 5203: 5187: 5169: 5145: 5127: 5111: 5085: 5068: 5052: 5036: 5006: 4989: 4980: 4952: 4940: 4933: 4913: 4905: 4887: 4871: 4845: 4819: 4785: 4748: 4731: 4706: 4699: 4681: 4664: 4639: 4628: 4602: 4584: 4574:Simon Bowers. 4567: 4552: 4526: 4501: 4475: 4458: 4441: 4424: 4389: 4370: 4351: 4329: 4311: 4297: 4277: 4233: 4205: 4178: 4148: 4131: 4121: 4102: 4081: 4051: 4029: 3997: 3985:www.ato.gov.au 3968: 3942: 3916: 3874: 3845: 3836:|journal= 3787: 3758: 3730: 3717: 3696: 3673: 3656: 3640: 3616: 3582: 3544: 3542: 3539: 3538: 3537: 3536:. W.W. Norton. 3530:Gabriel Zucman 3521: 3518: 3517: 3516: 3511: 3506: 3501: 3496: 3491: 3486: 3481: 3476: 3471: 3466: 3464:Capital flight 3461: 3450: 3449: 3444: 3439: 3434: 3427: 3419: 3416: 3382:George Osborne 3341: 3340:United Kingdom 3338: 3280: 3277: 3249:Scottish Water 3241:Lush Cosmetics 3233:Go-Ahead Group 3205: 3202: 3132: 3131:Public opinion 3129: 3128: 3127: 3123: 3120: 3117: 3109: 3108: 3104: 3100: 3096: 3092: 3078: 3077: 3071: 3068: 3061: 3050: 3049: 3048: 3041: 3038: 3032: 3009: 3008: 3002: 2996: 2874:El Paso Energy 2870:General Motors 2786: 2783: 2769:. The roof of 2767:property taxes 2758: 2755: 2726: 2723: 2721: 2718: 2717: 2716: 2713: 2709: 2700: 2697: 2671:leak in 2016, 2667:Following the 2647: 2644: 2574: 2573: 2567: 2548: 2534: 2479:to avoid tax. 2473:Dutch Sandwich 2436:Dutch Sandwich 2371: 2368: 2356: 2355:United Kingdom 2353: 2347: 2344: 2254:Main article: 2251: 2248: 2240:26 U.S.C. 2232:26 U.S.C. 2224:26 U.S.C. 2188: 2187: 2152:of the subject 2150:worldwide view 2145: 2143: 2136: 2130: 2127: 2121: 2118: 2061: 2060: 2025:of the subject 2023:worldwide view 2018: 2016: 2009: 2003: 2002:Legal entities 2000: 1990: 1987: 1930:offshore trust 1917: 1914: 1912: 1909: 1903: 1900: 1894: 1891: 1889: 1886: 1874: 1871: 1865: 1862: 1856: 1853: 1847: 1844: 1696: 1695: 1693: 1692: 1685: 1678: 1670: 1667: 1666: 1665: 1664: 1652: 1637: 1636: 1631: 1630: 1629: 1628: 1623: 1618: 1616:United Kingdom 1613: 1608: 1603: 1598: 1593: 1588: 1583: 1578: 1573: 1568: 1563: 1558: 1553: 1548: 1543: 1538: 1533: 1528: 1523: 1518: 1513: 1508: 1503: 1498: 1493: 1488: 1483: 1478: 1473: 1468: 1463: 1458: 1453: 1448: 1443: 1438: 1433: 1428: 1423: 1418: 1413: 1408: 1403: 1398: 1393: 1388: 1383: 1378: 1373: 1368: 1363: 1355: 1354: 1350: 1349: 1348: 1347: 1342: 1337: 1329: 1328: 1322: 1317: 1316: 1313: 1312: 1309: 1308: 1303: 1298: 1293: 1288: 1283: 1278: 1273: 1268: 1263: 1258: 1253: 1248: 1242: 1237: 1236: 1233: 1232: 1227: 1226: 1225: 1224: 1218: 1212: 1209:Tax Foundation 1206: 1200: 1191: 1190: 1186: 1185: 1184: 1183: 1181:Gabriel Zucman 1178: 1173: 1168: 1163: 1158: 1156:Mihir A. Desai 1150: 1149: 1143: 1140: 1139: 1136: 1135: 1132: 1131: 1126: 1121: 1116: 1111: 1106: 1105: 1104: 1099: 1089: 1084: 1078: 1073: 1072: 1069: 1068: 1065: 1064: 1059: 1054: 1049: 1044: 1039: 1034: 1029: 1024: 1019: 1017:Robin Hood tax 1014: 1009: 1001: 996: 990: 985: 984: 981: 980: 977: 976: 971: 966: 961: 959:Excess profits 956: 951: 950: 949: 944: 939: 930: 925: 911: 906: 901: 896: 891: 886: 881: 876: 871: 866: 861: 856: 851: 846: 844:Gross receipts 841: 836: 831: 826: 825: 824: 819: 814: 809: 804: 799: 794: 784: 783: 782: 777: 772: 767: 762: 757: 752: 742: 737: 736: 735: 730: 725: 720: 715: 710: 705: 695: 694: 693: 683: 682: 681: 676: 671: 661: 656: 651: 646: 640: 635: 634: 631: 630: 625: 624: 623: 622: 617: 612: 607: 602: 597: 595:Offshore Leaks 592: 587: 582: 581: 580: 575: 560: 559: 558:Major examples 555: 554: 553: 552: 547: 542: 537: 532: 526: 521: 513: 512: 508: 507: 506: 505: 500: 495: 493:Dutch Sandwich 490: 485: 479: 474: 466: 465: 461: 460: 459: 458: 453: 448: 443: 438: 433: 431:Tax resistance 428: 423: 422: 421: 408: 407: 401: 396: 395: 392: 391: 388: 387: 382: 377: 372: 367: 362: 357: 352: 347: 342: 337: 335:Taxable income 332: 330:Tax assessment 327: 322: 316: 311: 310: 307: 306: 301: 300: 299: 298: 293: 288: 283: 278: 270: 269: 265: 264: 263: 262: 257: 252: 247: 242: 237: 232: 224: 223: 222:General Theory 217: 212: 211: 208: 207: 204: 203: 198: 193: 191:Representation 188: 183: 178: 173: 168: 163: 158: 153: 148: 143: 138: 133: 128: 123: 118: 113: 112: 111: 101: 96: 91: 86: 81: 75: 70: 69: 66: 65: 58: 57: 49: 48: 42: 41: 26: 24: 14: 13: 10: 9: 6: 4: 3: 2: 6577: 6566: 6563: 6561: 6560:Tax avoidance 6558: 6557: 6555: 6540: 6537: 6535: 6532: 6530: 6527: 6524: 6520: 6516: 6515:Tax protester 6513: 6511: 6508: 6506: 6505:Tax inversion 6503: 6501: 6498: 6496: 6492: 6488: 6485: 6483: 6480: 6478: 6475: 6473: 6470: 6468: 6465: 6464: 6462: 6458: 6448: 6445: 6443: 6440: 6438: 6435: 6433: 6430: 6428: 6425: 6423: 6420: 6418: 6415: 6413: 6410: 6409: 6407: 6403: 6397: 6394: 6392: 6389: 6387: 6384: 6382: 6379: 6377: 6374: 6372: 6369: 6367: 6364: 6362: 6359: 6357: 6354: 6352: 6349: 6347: 6344: 6342: 6339: 6337: 6334: 6332: 6329: 6327: 6324: 6322: 6319: 6318: 6316: 6312: 6306: 6303: 6301: 6298: 6296: 6293: 6291: 6288: 6286: 6285:Rebecca Riots 6283: 6281: 6278: 6276: 6275:Low Rebellion 6273: 6271: 6268: 6266: 6263: 6261: 6258: 6256: 6255:Anti-Rent War 6253: 6252: 6250: 6246: 6240: 6237: 6235: 6232: 6230: 6227: 6225: 6222: 6220: 6217: 6215: 6212: 6210: 6208: 6204: 6202: 6199: 6197: 6194: 6193: 6191: 6187: 6180: 6177: 6174: 6171: 6169: 6166: 6164: 6161: 6159: 6156: 6155: 6153: 6149: 6143: 6140: 6138: 6135: 6133: 6130: 6129: 6127: 6123: 6117: 6114: 6113: 6111: 6107: 6101: 6098: 6096: 6093: 6091: 6090:Tuchin Revolt 6088: 6087: 6085: 6081: 6078: 6072: 6066: 6065: 6061: 6059: 6058: 6054: 6052: 6051: 6047: 6045: 6044: 6040: 6038: 6037: 6033: 6032: 6030: 6026: 6020: 6017: 6015: 6012: 6010: 6007: 6005: 6002: 6000: 5997: 5995: 5994:Pagal Panthis 5992: 5990: 5987: 5985: 5982: 5980: 5977: 5975: 5972: 5970: 5967: 5965: 5962: 5960: 5957: 5955: 5952: 5950: 5947: 5945: 5942: 5940: 5937: 5935: 5932: 5930: 5927: 5926: 5924: 5922:Organizations 5920: 5914: 5911: 5909: 5906: 5904: 5903:Tax avoidance 5901: 5899: 5898:Simple living 5896: 5894: 5891: 5889: 5886: 5884: 5881: 5879: 5876: 5874: 5871: 5870: 5868: 5864: 5858: 5855: 5852: 5849: 5847: 5844: 5842: 5839: 5838: 5836: 5832: 5828: 5821: 5816: 5814: 5809: 5807: 5802: 5801: 5798: 5792: 5791: 5786: 5783: 5780: 5776: 5775: 5770: 5769:Tax Avoidance 5767: 5766: 5762: 5746: 5742: 5737: 5729: 5727: 5723: 5710: 5706: 5700: 5698: 5696: 5692: 5687: 5683: 5677: 5674: 5670: 5658: 5654: 5649: 5641: 5638: 5633: 5629: 5623: 5620: 5615: 5611: 5607: 5601: 5598: 5594: 5593: 5588: 5584: 5581: 5576: 5573: 5568: 5564: 5560: 5554: 5551: 5546: 5540: 5537: 5532: 5525: 5522: 5517: 5511: 5508: 5504: 5500: 5495: 5492: 5480: 5476: 5469: 5466: 5453: 5449: 5442: 5439: 5427:on 2022-12-10 5425: 5420: 5419: 5414: 5407: 5404: 5399: 5386: 5367: 5360: 5353: 5350: 5345: 5341: 5337: 5330: 5327: 5322: 5318: 5312: 5309: 5304: 5300: 5294: 5291: 5286: 5279: 5276: 5271: 5267: 5261: 5258: 5253: 5249: 5243: 5241: 5237: 5232: 5228: 5222: 5219: 5214: 5207: 5204: 5200: 5197: 5191: 5188: 5183: 5179: 5173: 5170: 5166: 5162: 5158: 5155: 5149: 5146: 5141: 5137: 5131: 5128: 5124: 5120: 5115: 5112: 5100: 5096: 5089: 5086: 5078: 5072: 5069: 5066:. 3 May 2011. 5065: 5061: 5056: 5053: 5049: 5045: 5040: 5037: 5024: 5020: 5016: 5010: 5007: 4999: 4993: 4990: 4984: 4981: 4968: 4967: 4962: 4956: 4953: 4949: 4944: 4941: 4936: 4934:9780864734488 4930: 4926: 4925: 4917: 4914: 4908: 4902: 4898: 4891: 4888: 4884: 4878: 4876: 4872: 4860: 4856: 4849: 4846: 4834: 4830: 4823: 4820: 4815: 4803: 4799: 4795: 4789: 4786: 4774:on 5 May 2016 4770: 4766: 4759: 4752: 4749: 4745: 4744:Social Europe 4741: 4735: 4732: 4720: 4716: 4710: 4707: 4702: 4696: 4692: 4685: 4682: 4678: 4674: 4671:David Leigh. 4668: 4665: 4660: 4656: 4651: 4643: 4640: 4637: 4632: 4629: 4617: 4613: 4606: 4603: 4598: 4594: 4588: 4585: 4581: 4577: 4571: 4568: 4563: 4556: 4553: 4541: 4537: 4530: 4527: 4522: 4518: 4513: 4505: 4502: 4489: 4485: 4479: 4476: 4472: 4468: 4462: 4459: 4455: 4451: 4448:Rajeev Syal. 4445: 4442: 4438: 4434: 4431:Rajeev Syal. 4428: 4425: 4412: 4408: 4404: 4398: 4396: 4394: 4390: 4385: 4381: 4374: 4371: 4366: 4362: 4355: 4352: 4347: 4343: 4336: 4334: 4330: 4325: 4321: 4315: 4312: 4307: 4301: 4298: 4290: 4284: 4282: 4278: 4273: 4269: 4265: 4261: 4257: 4253: 4248: 4240: 4238: 4234: 4222: 4221: 4216: 4209: 4206: 4193: 4189: 4182: 4179: 4166: 4162: 4158: 4152: 4149: 4141: 4135: 4132: 4125: 4122: 4117: 4113: 4106: 4103: 4099: 4095: 4091: 4085: 4082: 4069: 4065: 4061: 4055: 4052: 4049: 4046: 4042: 4039: 4033: 4030: 4025: 4019: 4011: 4004: 4002: 3998: 3986: 3982: 3975: 3973: 3969: 3957: 3953: 3946: 3943: 3931: 3927: 3920: 3917: 3912: 3908: 3904: 3900: 3897:(2): 59–103. 3896: 3892: 3888: 3881: 3879: 3875: 3863: 3856: 3849: 3846: 3841: 3828: 3821: 3805: 3798: 3791: 3788: 3784: 3773: 3769: 3762: 3759: 3747: 3740: 3734: 3731: 3727: 3721: 3718: 3713: 3709: 3703: 3701: 3697: 3694: 3690: 3686: 3682: 3677: 3674: 3670: 3669:Bloomberg.com 3666: 3660: 3657: 3653: 3652:UK Parliament 3649: 3644: 3641: 3630: 3626: 3620: 3617: 3605: 3601: 3597: 3593: 3586: 3583: 3578: 3574: 3569: 3564: 3560: 3556: 3549: 3546: 3540: 3535: 3531: 3527: 3526:Emmanuel Saez 3524: 3523: 3519: 3515: 3512: 3510: 3507: 3505: 3504:Panama Papers 3502: 3500: 3497: 3495: 3492: 3490: 3487: 3485: 3482: 3480: 3477: 3475: 3472: 3470: 3467: 3465: 3462: 3460: 3457: 3456: 3455: 3454: 3448: 3445: 3443: 3440: 3438: 3435: 3433: 3432: 3428: 3425: 3424:Fair Tax Town 3422: 3421: 3417: 3415: 3413: 3412:Boris Johnson 3409: 3404: 3400: 3396: 3395:Jeremy Corbyn 3392: 3386: 3383: 3379: 3374: 3372: 3367: 3363: 3361: 3360: 3355: 3354: 3347: 3339: 3337: 3334: 3330: 3325: 3322: 3318: 3314: 3310: 3305: 3301: 3299: 3290: 3289:Panama Papers 3285: 3278: 3276: 3274: 3270: 3266: 3262: 3258: 3254: 3250: 3246: 3245:Richer Sounds 3242: 3238: 3234: 3230: 3226: 3221: 3219: 3214: 3211: 3210:Fair Tax Mark 3204:Fair Tax Mark 3203: 3201: 3198: 3194: 3190: 3186: 3184: 3179: 3177: 3176:Arcadia Group 3173: 3169: 3165: 3160: 3158: 3154: 3150: 3146: 3142: 3141:Christian Aid 3137: 3130: 3124: 3121: 3118: 3115: 3114: 3113: 3105: 3101: 3097: 3093: 3090: 3089: 3088: 3085: 3083: 3076: 3072: 3069: 3066: 3062: 3059: 3055: 3051: 3046: 3042: 3039: 3036: 3035: 3033: 3030: 3029:capital gains 3026: 3025: 3024: 3021: 3016: 3014: 3006: 3003: 3000: 2997: 2994: 2989: 2986: 2985: 2984: 2982: 2981:United States 2978: 2973: 2971: 2970: 2965: 2961: 2956: 2954: 2953:Credit Suisse 2950: 2946: 2942: 2938: 2934: 2929: 2925: 2921: 2916: 2914: 2910: 2906: 2902: 2897: 2895: 2891: 2887: 2883: 2879: 2875: 2871: 2867: 2863: 2859: 2855: 2851: 2847: 2843: 2839: 2835: 2831: 2827: 2823: 2819: 2815: 2811: 2807: 2803: 2797: 2792: 2785:United States 2784: 2782: 2780: 2776: 2772: 2771:Slains Castle 2768: 2764: 2756: 2754: 2752: 2748: 2744: 2736: 2733:Avoiding the 2731: 2724: 2719: 2714: 2710: 2707: 2706: 2705: 2698: 2696: 2694: 2690: 2686: 2682: 2681: 2676: 2675: 2670: 2669:Panama Papers 2665: 2661: 2658: 2653: 2645: 2643: 2641: 2636: 2632: 2630: 2626: 2622: 2618: 2614: 2610: 2606: 2602: 2597: 2595: 2591: 2587: 2583: 2579: 2572: 2568: 2565: 2561: 2560:Coventry City 2557: 2553: 2549: 2547: 2543: 2539: 2535: 2533: 2529: 2525: 2521: 2517: 2513: 2509: 2505: 2501: 2497: 2493: 2489: 2485: 2484: 2483: 2480: 2478: 2474: 2470: 2466: 2462: 2458: 2454: 2450: 2445: 2441: 2437: 2433: 2429: 2425: 2423: 2418: 2414: 2410: 2405: 2403: 2402: 2397: 2393: 2389: 2384: 2381: 2377: 2369: 2367: 2363: 2361: 2354: 2352: 2345: 2343: 2341: 2337: 2336:African Union 2332: 2330: 2326: 2322: 2318: 2314: 2310: 2306: 2302: 2298: 2294: 2290: 2287:(in Africa), 2286: 2282: 2278: 2273: 2271: 2267: 2263: 2257: 2249: 2247: 2245: 2241: 2237: 2233: 2229: 2225: 2221: 2216: 2212: 2208: 2206: 2202: 2197: 2194: 2184: 2181: 2173: 2163: 2159: 2153: 2151: 2144: 2135: 2134: 2128: 2126: 2119: 2117: 2115: 2111: 2107: 2102: 2100: 2096: 2092: 2088: 2084: 2080: 2076: 2072: 2068: 2057: 2054: 2046: 2036: 2032: 2026: 2024: 2017: 2008: 2007: 2001: 1999: 1996: 1988: 1986: 1984: 1980: 1976: 1972: 1971: 1966: 1961: 1958: 1954: 1949: 1947: 1943: 1939: 1935: 1934:tax residence 1931: 1927: 1923: 1915: 1910: 1908: 1902:United States 1901: 1899: 1892: 1887: 1885: 1883: 1879: 1872: 1870: 1863: 1861: 1854: 1852: 1845: 1843: 1839: 1837: 1834:According to 1832: 1830: 1826: 1821: 1819: 1815: 1811: 1806: 1804: 1803: 1798: 1797: 1792: 1786: 1784: 1780: 1776: 1772: 1767: 1765: 1761: 1760:human capital 1757: 1753: 1749: 1745: 1741: 1737: 1733: 1729: 1724: 1722: 1718: 1714: 1710: 1706: 1702: 1701:Tax avoidance 1691: 1686: 1684: 1679: 1677: 1672: 1671: 1669: 1668: 1663: 1653: 1651: 1646: 1641: 1640: 1639: 1638: 1627: 1624: 1622: 1621:United States 1619: 1617: 1614: 1612: 1609: 1607: 1604: 1602: 1599: 1597: 1594: 1592: 1589: 1587: 1584: 1582: 1579: 1577: 1574: 1572: 1569: 1567: 1564: 1562: 1559: 1557: 1554: 1552: 1549: 1547: 1544: 1542: 1539: 1537: 1534: 1532: 1529: 1527: 1524: 1522: 1519: 1517: 1514: 1512: 1509: 1507: 1504: 1502: 1499: 1497: 1494: 1492: 1489: 1487: 1484: 1482: 1479: 1477: 1474: 1472: 1469: 1467: 1464: 1462: 1459: 1457: 1454: 1452: 1449: 1447: 1444: 1442: 1439: 1437: 1434: 1432: 1429: 1427: 1424: 1422: 1419: 1417: 1414: 1412: 1409: 1407: 1404: 1402: 1399: 1397: 1394: 1392: 1389: 1387: 1384: 1382: 1379: 1377: 1374: 1372: 1369: 1367: 1364: 1362: 1359: 1358: 1357: 1356: 1351: 1346: 1343: 1341: 1338: 1336: 1333: 1332: 1331: 1330: 1327:All Countries 1325: 1320: 1315: 1314: 1307: 1304: 1302: 1299: 1297: 1294: 1292: 1289: 1287: 1284: 1282: 1281:Tolerance tax 1279: 1277: 1274: 1272: 1269: 1267: 1264: 1262: 1259: 1257: 1254: 1252: 1249: 1247: 1244: 1243: 1240: 1235: 1234: 1222: 1219: 1216: 1213: 1210: 1207: 1204: 1201: 1198: 1195: 1194: 1193: 1192: 1187: 1182: 1179: 1177: 1174: 1172: 1169: 1167: 1164: 1162: 1159: 1157: 1154: 1153: 1152: 1151: 1146: 1138: 1137: 1130: 1127: 1125: 1122: 1120: 1117: 1115: 1112: 1110: 1107: 1103: 1100: 1098: 1095: 1094: 1093: 1090: 1088: 1085: 1083: 1080: 1079: 1076: 1071: 1070: 1063: 1060: 1058: 1055: 1053: 1050: 1048: 1045: 1043: 1040: 1038: 1035: 1033: 1030: 1028: 1025: 1023: 1020: 1018: 1015: 1013: 1010: 1007: 1002: 1000: 997: 995: 992: 991: 988: 987:International 983: 982: 975: 972: 970: 967: 965: 962: 960: 957: 955: 952: 948: 945: 943: 940: 938: 934: 931: 929: 926: 924: 921: 920: 919: 915: 912: 910: 907: 905: 902: 900: 897: 895: 892: 890: 889:Resource rent 887: 885: 882: 880: 877: 875: 872: 870: 867: 865: 862: 860: 857: 855: 852: 850: 847: 845: 842: 840: 837: 835: 832: 830: 827: 823: 820: 818: 815: 813: 810: 808: 805: 803: 800: 798: 795: 793: 790: 789: 788: 785: 781: 778: 776: 773: 771: 768: 766: 763: 761: 758: 756: 753: 751: 748: 747: 746: 743: 741: 738: 734: 731: 729: 726: 724: 721: 719: 716: 714: 711: 709: 706: 704: 701: 700: 699: 696: 692: 689: 688: 687: 686:Capital gains 684: 680: 677: 675: 672: 670: 667: 666: 665: 662: 660: 657: 655: 652: 650: 647: 645: 642: 641: 638: 633: 632: 621: 618: 616: 613: 611: 608: 606: 605:Panama Papers 603: 601: 598: 596: 593: 591: 588: 586: 583: 579: 576: 574: 573: 569: 568: 567: 564: 563: 562: 561: 556: 551: 548: 546: 543: 541: 538: 536: 533: 530: 527: 525: 522: 520: 517: 516: 515: 514: 509: 504: 501: 499: 496: 494: 491: 489: 486: 483: 480: 478: 475: 473: 472:Tax inversion 470: 469: 468: 467: 462: 457: 454: 452: 449: 447: 444: 442: 439: 437: 434: 432: 429: 427: 424: 420: 417: 416: 415: 414:Tax avoidance 412: 411: 410: 409: 404: 399: 398:Noncompliance 394: 393: 386: 383: 381: 378: 376: 375:Tax collector 373: 371: 368: 366: 363: 361: 358: 356: 355:Tax residence 353: 351: 348: 346: 343: 341: 338: 336: 333: 331: 328: 326: 325:Revenue stamp 323: 321: 318: 317: 314: 309: 308: 297: 294: 292: 289: 287: 284: 282: 279: 277: 274: 273: 272: 271: 266: 261: 258: 256: 253: 251: 248: 246: 243: 241: 240:Tax incidence 238: 236: 235:Excess burden 233: 231: 228: 227: 226: 225: 220: 215: 210: 209: 202: 199: 197: 194: 192: 189: 187: 184: 182: 179: 177: 174: 172: 169: 167: 164: 162: 161:Tax incentive 159: 157: 156:Tax advantage 154: 152: 149: 147: 144: 142: 139: 137: 134: 132: 129: 127: 124: 122: 119: 117: 116:Tax threshold 114: 110: 107: 106: 105: 102: 100: 97: 95: 92: 90: 87: 85: 82: 80: 77: 76: 73: 68: 67: 64: 63:fiscal policy 61:An aspect of 60: 59: 55: 51: 50: 47: 43: 39: 38: 33: 19: 6482:Irwin Schiff 6361:Mau movement 6356:Johnson cult 6280:Mejba Revolt 6206: 6062: 6055: 6048: 6041: 6034: 5902: 5878:Gift economy 5788: 5774:The Guardian 5772: 5749:. Retrieved 5740: 5713:. Retrieved 5708: 5685: 5676: 5668: 5661:. Retrieved 5652: 5640: 5631: 5622: 5614:the original 5609: 5600: 5590: 5575: 5567:the original 5562: 5553: 5539: 5524: 5510: 5494: 5484:22 September 5482:. Retrieved 5478: 5468: 5456:. Retrieved 5452:The Guardian 5451: 5441: 5429:. Retrieved 5424:the original 5416: 5406: 5385:cite journal 5373:. Retrieved 5366:the original 5352: 5344:the original 5339: 5329: 5320: 5311: 5302: 5293: 5284: 5278: 5269: 5260: 5251: 5230: 5221: 5206: 5198: 5190: 5181: 5172: 5164: 5148: 5139: 5130: 5122: 5114: 5102:. Retrieved 5099:CNNMoney.com 5088: 5071: 5063: 5055: 5047: 5039: 5027:. Retrieved 5023:the original 5018: 5009: 4992: 4983: 4971:. Retrieved 4964: 4955: 4947: 4943: 4923: 4916: 4896: 4890: 4862:. Retrieved 4858: 4848: 4836:. Retrieved 4833:The Guardian 4832: 4822: 4806:. Retrieved 4802:the original 4797: 4788: 4776:. Retrieved 4769:the original 4764: 4751: 4743: 4734: 4722:. 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Retrieved 3596:The Guardian 3595: 3585: 3558: 3554: 3548: 3533: 3452: 3451: 3429: 3387: 3375: 3368: 3364: 3357: 3353:IRC v Ramsay 3351: 3349: 3326: 3316: 3312: 3308: 3306: 3302: 3298:tax advisors 3294: 3222: 3217: 3215: 3207: 3187: 3180: 3161: 3156: 3144: 3138: 3134: 3110: 3086: 3079: 3017: 3010: 2974: 2967: 2960:Circular 230 2957: 2917: 2898: 2866:Weyerhaeuser 2798: 2794: 2779:World War II 2760: 2740: 2702: 2685:Edward Troup 2680:The Guardian 2678: 2672: 2666: 2662: 2649: 2637: 2633: 2598: 2575: 2486:Technology: 2481: 2469:Double Irish 2432:Double Irish 2426: 2406: 2399: 2396:bank secrecy 2385: 2373: 2364: 2358: 2349: 2346:Tax avoiders 2333: 2328: 2324: 2320: 2316: 2312: 2308: 2304: 2300: 2288: 2284: 2281:subsidiaries 2276: 2274: 2269: 2265: 2259: 2217: 2213: 2209: 2204: 2198: 2193:Tax shelters 2191: 2176: 2167: 2147: 2129:Tax shelters 2123: 2103: 2067:legal entity 2064: 2049: 2040: 2020: 1992: 1968: 1962: 1950: 1919: 1905: 1896: 1881: 1880: 1876: 1867: 1858: 1849: 1840: 1833: 1822: 1807: 1800: 1794: 1787: 1768: 1744:tax planning 1743: 1725: 1700: 1699: 1581:South Africa 1176:Joel Slemrod 849:Hypothecated 817:Sugary drink 691:Expatriation 570: 488:Double Irish 451:Black market 413: 296:Proportional 245:Laffer curve 230:Price effect 18:Tax planning 6396:Women's War 6336:Beit Sahour 6260:Dog Tax War 6137:Rappenkrieg 6004:Peacemakers 5908:Tax evasion 5563:www.irs.gov 5458:30 December 5303:www.irs.gov 4798:Private Eye 4621:8 September 4545:8 September 4494:8 September 4488:Irish Times 4407:Private Eye 4324:Google Docs 4074:23 December 3813:28 November 3494:Swiss Leaks 3403:Vince Cable 3265:Midcounties 3149:tax evasion 2878:MedPartners 2674:Private Eye 2605:Sainsbury's 2582:AstraZeneca 2401:Private Eye 2376:Private Eye 2260:Fraudulent 2114:beneficiary 1758:focused on 1732:journalists 1717:tax evasion 1709:tax shelter 1596:Switzerland 1561:Philippines 1536:New Zealand 1531:Netherlands 1171:Ronen Palan 914:User charge 733:Value-added 698:Consumption 610:Swiss Leaks 498:Single Malt 436:Tax shelter 426:Tax evasion 385:Tax farming 370:Tax shelter 286:Progressive 250:Optimal tax 151:Tax amnesty 146:Tax holiday 104:Tax bracket 89:Tax revenue 32:tax evasion 6554:Categories 6381:Salt March 6076:by century 5929:Addiopizzo 5751:27 January 5715:27 January 5663:24 January 5431:9 November 5375:21 October 5140:Al Jazeera 5104:3 November 4973:17 October 4657:. London. 4519:. London. 4417:24 January 4220:Al-Jazeera 3685:T Magazine 3634:2022-08-02 3629:World Bank 3541:References 3344:See also: 3189:Prem Sikka 3054:estate tax 3052:Avoid the 3020:ProPublica 2928:Al Jazeera 2789:See also: 2751:income tax 2743:window tax 2737:in England 2735:window tax 2725:Window tax 2652:New Labour 2571:Daily Mail 2413:Amazon.com 2340:tax havens 2295:, usually 2244:§ 183 2236:§ 465 2228:§ 469 2170:April 2015 2112:or even a 2091:income tax 2079:foundation 2043:April 2015 1940:, such as 1748:World Bank 1736:businesses 1713:tax havens 1506:Kazakhstan 1391:Bangladesh 1386:Azerbaijan 1319:By country 1276:Temple tax 1246:Church tax 1129:ATA Carnet 1114:Free trade 1109:Tariff war 1037:Tax treaty 923:Congestion 864:Land value 755:Eco-tariff 723:Television 679:Solidarity 659:Ad valorem 519:Tax havens 350:Tax shield 345:Tax refund 313:Collection 291:Regressive 166:Tax reform 6565:Tax terms 6519:arguments 6500:Tax haven 6376:Turra Coo 6300:Tithe War 6181:in Moscow 6179:Salt Riot 6074:Campaigns 6009:Planka.nu 5888:Rebellion 5182:U.S. PIRG 5152:Rose CA. 4386:. London. 4272:0034-6527 4018:cite book 3903:0974-4894 3777:7 January 3604:0261-3077 3563:CiteSeerX 3561:: 61–82. 3257:Marshalls 3225:The Co-op 3005:Citigroup 2999:Microsoft 2941:Citigroup 2918:In 2012, 2834:JP Morgan 2657:financial 2629:Debenhams 2586:SABMiller 2542:Kellogg's 2492:Microsoft 2457:Microsoft 2417:Starbucks 2388:ActionAid 2386:In 2011, 2293:tax haven 2162:talk page 2035:talk page 1938:tax haven 1893:Australia 1810:loopholes 1586:Sri Lanka 1551:Palestine 1511:Lithuania 1476:Indonesia 1461:Hong Kong 1381:Australia 1371:Argentina 1239:Religious 1027:Spahn tax 1022:Tobin tax 879:Pigouvian 797:Cigarette 770:Severance 703:Departure 511:Locations 464:Corporate 446:Smuggling 214:Economics 136:Tax shift 131:Deduction 121:Exemption 6529:Tax riot 6321:Agbekoya 6175:in Spain 6158:Angelets 5745:Archived 5709:BBC News 5686:BBC News 5657:Archived 5655:. Lima. 5583:Archived 5454:. 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