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.]

---

词条贡献者

译者晓琳，法学硕士（国际争议解决方向），擅长翻译各种与复杂跨境争议相关的法律文件。