- international tax evasion and tax avoidance
- случаи уклонения от уплаты и случаи неуплаты международных налогов
English-russian dctionary of diplomacy. 2014.
international tax evasion and tax avoidance
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Tax avoidance and tax evasion — Tax avoidance is the legal utilization of the tax regime to one s own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by… … Wikipedia
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Tax haven — A tax haven is a place where certain taxes are levied at a low rate or not at all. Individuals and/or firms can find it attractive to move themselves to areas with lower tax rates. This creates a situation of tax competition among governments.… … Wikipedia
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Tax residence — Legal residence is the principle that each legal person (natural or corporate) has a single location of primary residence. This is of relevance with respect to taxation and other state imposed obligations, but is also important with respect to… … Wikipedia
Tax resistance — A tax resister resists or refuses payment of a tax because of opposition to the institution collecting the tax, or to some of that institution’s policies. Often tax resistance has come from pacifists, conscientious objectors or members of… … Wikipedia
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Tax deduction — This article is about the deduction of expenses for the purpose of calculating taxable income. For tax deducted at source, see Withholding tax. Taxation An aspect of fiscal policy … Wikipedia
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