The anti-avoidance package will be the biggest introduced since 2004, the person said. ❋ Ainsley Thomson (2011)
By imposing this "general anti-avoidance rule" Mr. Osborne is competing with every tyrant from Malawi to Belarus. ❋ Unknown (2011)
In recognition of the global economic downturn and the anticipated slowing down of domestic growth, the State Administration of Taxation (SAT) has issued an “urgent notice” [Circular Te Ji Guo Shui Fa 2008/97] towards the end of October 2008 to all the State Tax Bureaus and the Local Tax Bureaus at provincial and municipal levels, urging them to intensify tax collection for the 4th quarter of 2008 and step up anti-avoidance efforts. ❋ Unknown (2008)
At the last election the Lib Dems said they could raise large sums by closing tax loopholes and today Alexander announced that the government would spend an extra £900m on anti-evasion and anti-avoidance measures. ❋ Unknown (2010)
Stepping up on anti-avoidance activities, including intensified monitoring of cross-border transactions conducted by individuals; ❋ Unknown (2008)
I promise you, you would not “save” a penny from anti-avoidance. ❋ Alix Mortimer (2009)
At least 40% of the provisions in this section are related to anti-avoidance measures. ❋ Unknown (2009)
A deal does look certain on the Alternative Minimum Tax (an anti-avoidance measure aimed at the very rich that is starting to catch millions of the less-than-rich). ❋ Unknown (2007)
As for the anti-avoidance rules embedded in the code, there is an important possible revision here. ❋ Unknown (2009)
Other anti-avoidance measures could include controlled foreign corporation (CFC) regulations and norms on thin capitalisation. ❋ Unknown (2009)
So, there are plenty of reasons why the tax code is so complicated -- the length of time tax law has existed, special interest giveaways, and anti-avoidance laws implemented into code. ❋ Unknown (2009)
What they need is a way to obtain compliance with their domestic anti-avoidance laws -- laws meant to prevent tax evasion. ❋ Unknown (2009)
It may be possible to have a series of code sections that deal with anti-avoidance law put into the code and then take out the specific anti-avoidance provisions in the code. ❋ Unknown (2009)
A classic example of anti-avoidance laws taking of space in the code is the corporate tax section (Subchapter C). ❋ Unknown (2009)
The entire branch of anti-avoidance law could conceivably be boiled down to the "substance over form" doctrine, meaning the court will look to what is actually happening as opposed to the paperwork of the transaction. ❋ Unknown (2009)
And finally, anti-avoidance changes are possible, but would require a unified effort from the tax section of the bar. ❋ Unknown (2009)
Finally, US tax law has numerous "anti-avoidance" provisions. ❋ Unknown (2009)
