Shining a light on tax avoidance

Tax avoidance is a technical legal term which has a precise meaning in law. This can be compared to the more general term of "tax dodging", which has no such technical legal meaning. In light of this, we think it might be useful to explain the concept of tax avoidance.

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Bibliographic Details
Main Authors: LIU, Hern Kuan, OOI, Vincent
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2018
Subjects:
Tax
Online Access:https://ink.library.smu.edu.sg/sol_research/2831
https://ink.library.smu.edu.sg/context/sol_research/article/4789/viewcontent/Shining_a_light_on_tax_avoidance.pdf
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Institution: Singapore Management University
Language: English