tax avoidance

tax avoidance. The act of taking advantage of legally available tax-planning opportunities in order to minimize one’s tax liability. Cf. TAX EVASION. [Cases: Internal Revenue 3056–3058; Taxation 108. C.J.S. Internal Revenue §§ 3, 14–16; Taxation § 88.]

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词条贡献者

译者Gloria，毕业于法国顶尖的高级翻译学院，擅长翻译各种与企业设立相关的法律文件。