英语翻译In a recent article on the Canadian general anti-avoidance rule (GAAR),Tim Edgar defines tax avoidance “in its broadest (and perhaps most simplistic sense)” as “any change in behaviour that occurs as a response to the change in pric

英语翻译In a recent article on the Canadian general anti-avoidance rule (GAAR),Tim Edgar defines tax avoidance “in its broadest (and perhaps most simplistic sense)” as “any change in behaviour that occurs as a response to the change in pric
英语翻译
In a recent article on the Canadian general anti-avoidance rule (GAAR),Tim Edgar defines tax avoidance “in its broadest (and perhaps most simplistic sense)” as “any change in behaviour that occurs as a response to the change in price of particular activities,assets or transactions occasioned by the imposition of taxation”.From this perspective,he explains,distinctions between tax avoidance and tax evasion represent “differences in degree rather than differences in kind” while any distinction between acceptable and abusive tax avoidance is “hopelessly unclear”.
Based as they are on a purely consequentialist and economic understanding of tax avoidance,these conclusions have limited relevance to the realm of tax law,which traditionally distinguishes illegal tax evasion from legal but unacceptable tax avoidance,and unacceptable or abusive tax avoidance from permissible tax planning or tax minimisation.According to the Organisation for Economic Co-operation and Development (OECD),for example,tax “evasion” involves “illegal arrangements through or by means of which liability to tax is hidden or ignored” as a consequence of which “the taxpayer pays less tax than he is legally obligated to pay by hiding income or information from the tax authorities”,while tax “avoidance” constitutes “an arrangement of a taxpayer’s affairs that is intended to reduce his liability and that although the arrangement could be strictly legal it is usually in contradiction with the intent of the law it purports to follow”.In contrast,“tax planning” is defined as the “arrangement of a person’s business and/or private affairs in order to minimize tax liability”.

英语翻译In a recent article on the Canadian general anti-avoidance rule (GAAR),Tim Edgar defines tax avoidance “in its broadest (and perhaps most simplistic sense)” as “any change in behaviour that occurs as a response to the change in pric
在最近的一篇文章上加拿大的一般反避税规则（信息）,提姆埃德加定义避税”在其最广泛的（也许是最简单的道理）”为“任何行为的改变,发生反应的变化,价格特别活动,引起资产或交易征收税收”.从这个角度看,区别避税和逃税表示“差异程度而不是分歧”而区别的接受和滥用避税是“绝望不清楚”.
因为它们是基于对一个纯粹的后果和经济避税的认识,这些结论是有限的相关性的境界,税法,传统上区分非法逃税从法律但不可接受和不可接受避税,或滥用避税从允许的税务筹划或税收最小化.根据经济合作与发展组织（经合组织）,例如,税收“规避”是“非法的安排或手段,以隐藏或忽视”的后果,“纳税人缴纳的税少比他有法律义务支付收入税或隐藏信息当局”,而“回避”构成“安排了纳税人的事务,目的是减少自己的责任,虽然安排可能是严格的法律通常是在矛盾与意图的法律所遵循的“.相比之下,“税收筹划”的定义是“安排一个人的业务和/或私人事务,以便尽量减少税收的责任”.

在最近的一篇关于加拿大一般论述参见董茂云规则(GAAR),蒂姆·埃德加·定义避税”的广泛(也许是最简单的感觉)“象”有任何改变的行为,是一种价格变动的反应特别的活动,由于资产或交易征收的税收”。从这个角度看,他解释道,避税的区别和逃税代表“不同程度上的差异,而不是类“接受当任何区别和虐待避税是“绝望的不清楚”。
基于他们在一个纯粹的理解中的结果论和经济合法避税,这些结论只有有限的相关领域的...

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在最近的一篇关于加拿大一般论述参见董茂云规则(GAAR),蒂姆·埃德加·定义避税”的广泛(也许是最简单的感觉)“象”有任何改变的行为,是一种价格变动的反应特别的活动,由于资产或交易征收的税收”。从这个角度看,他解释道,避税的区别和逃税代表“不同程度上的差异,而不是类“接受当任何区别和虐待避税是“绝望的不清楚”。
基于他们在一个纯粹的理解中的结果论和经济合法避税,这些结论只有有限的相关领域的税法,传统上非法逃税区分法律,但不可接受的避税,不接受,或者滥用避税从税收筹划、税务minimisation允许。根据经济合作与发展组织(OECD),例如,税”闪避”是“非法安排或方法,通过税收责任隐藏或忽略”造成的“纳税人支付较少的税收比法律义务支付收入或信息隐藏的税务机关”,而税”回避”构成“一个典型的纳税人的事务,意在减少他的责任,尽管做法可以严格法律通常是在矛盾的意图旨在遵循律”。相比之下,“税务规划”定义为“安排一个人的业务和/或私人事务以减少税务负担”。

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