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CRA Controlled Subject Vocabulary (CRACSV)

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tax avoidance
Úvitement fiscal
Broader Term
tax planning
Related Term
aggressive tax planning
general anti-avoidance rule
tax evasion
tax exemptions
tax havens
tax shelters
tax treaties
Scope Note
Tax avoidance results when actions are taken to minimize tax, while within the letter of the law, those actions contravene the object and spirit of the law.  

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