Tax avoidance and anti-tax avoidance rules
This note introduces the topic of tax avoidance and explains the most frequently applied rules against tax avoidance involving cross-border activities. The objective of this note is to explain the basic functioning of these rules. The document explains how key tax rules, such as controlled foreign company rules, thin capitalization rules, or exit taxation, work and affect multinational businesses.
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Description
This note introduces the topic of tax avoidance and explains the most frequently applied rules against tax avoidance involving cross-border activities. The objective of this note is to explain the basic functioning of these rules. The document explains how key tax rules, such as controlled foreign company rules, thin capitalization rules, or exit taxation, work and affect multinational businesses.
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"Tax avoidance and anti-tax avoidance rules"
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