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Tax avoidance is the legal usage of the tax regime in a single territory to one's own advantage to reduce the amount of tax that is payable by means that...

Repatriation tax avoidance is the legal use of a tax regime within a country in order to repatriate income earned by foreign subsidiaries to a parent corporation...

Corporate tax is imposed in the United States at the federal, most state, and some local levels on the income of entities treated for tax purposes as...

'Google tax' is a popular term used to refer to anti-avoidance provisions that have been passed in several jurisdictions dealing with profits or royalties...

Anti-Avoidance Rule (GAAR) statutes which prohibit "tax aggressive" avoidance have been passed in several developed countries including the United States (since...

The United States "is effectively the biggest tax haven in the world" Andrew Penney, Rothschild & Co. In 2010, the United States implemented the Foreign...

Losses from such sales are not deductible in most cases under the Internal Revenue Code in the United States. Wash sale regulations disallow an investor...

operate or trade in the United States. The split level building is located at 1209 North Orange Street in Wilmington, Delaware, United States. Many companies...

more taxable income or buying fewer things subject to sales taxes. Tax evasion is illegal, while tax avoidance is legal. In Gregory v. Helvering the US...

P.P., with honors University of Missouri, 1984, B.A. Dillon is one of the tax attorneys for former President Donald Trump. She was "primarily responsible"...

gift tax, known originally as inheritance tax, is a tax imposed on the transfer of ownership of property during the giver's life. The United States Internal...

state's tax system, but such classification of tax avoidance is disputable since avoidance is lawful in self-creating systems. Both tax evasion and tax avoidance...

U.S. corporate tax. The profits of United States corporations are subject to a federal corporate tax rate of 21%. In principle, the tax is payable on all...

In the United States, the estate tax is a federal tax on the transfer of the estate of a person who dies. The tax applies to property that is transferred...

tax avoidance structure, alone, produced 10% of the income reported by shell companies in the Netherlands. The method had a substantial impact on the...

In the United States, individuals and corporations pay a tax on the net total of all their capital gains. The tax rate depends on both the investor's tax...

capital gains tax. Jersey's tax system has been criticised as allowing tax avoidance. As such, the country has been labelled by some as a 'tax haven', though...

generation-skipping transfer tax planning plays a significant role in choosing the structure and vehicles used to create an estate plan. In the United States, assets left...

A carbon tax is a tax levied on the carbon emissions from producing goods and services. Carbon taxes are intended to make visible the hidden social costs...

empowers the Income Tax Department to tax international businesses and professionals and therefore ITD deals in all matters of double taxation avoidance agreements...