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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sg-smu-ink.sol_research-47892018-12-20T09:01:20Z Shining a light on tax avoidance LIU, Hern Kuan OOI, Vincent 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. 2018-11-01T07:00:00Z text application/pdf 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 http://creativecommons.org/licenses/by-nc-nd/4.0/ Research Collection Yong Pung How School Of Law eng Institutional Knowledge at Singapore Management University Tax Law Tax Avoidance Taxation Tax Taxation-State and Local |
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Tax Law Tax Avoidance Taxation Tax Taxation-State and Local LIU, Hern Kuan OOI, Vincent Shining a light on tax avoidance |
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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. |
format |
text |
author |
LIU, Hern Kuan OOI, Vincent |
author_facet |
LIU, Hern Kuan OOI, Vincent |
author_sort |
LIU, Hern Kuan |
title |
Shining a light on tax avoidance |
title_short |
Shining a light on tax avoidance |
title_full |
Shining a light on tax avoidance |
title_fullStr |
Shining a light on tax avoidance |
title_full_unstemmed |
Shining a light on tax avoidance |
title_sort |
shining a light on tax avoidance |
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Institutional Knowledge at Singapore Management University |
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2018 |
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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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