tax arbitrage
Tax arbitrage refers to the practice of taking advantage of differences in tax laws or rates between countries or jurisdictions to minimize taxes and maximize profits. It involves exploiting discrepancies in tax regulations to engage in transactions or structures that result in reduced tax liability or improved tax benefits.
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Related Concepts (21)
- arbitrage
- base erosion and profit shifting (beps)
- capital gains tax planning
- controlled foreign corporations (cfcs)
- debt shifting
- dividend stripping
- double taxation treaties
- hybrid mismatch arrangements
- international tax planning
- inversion transactions
- offshore reinsurance
- offshore tax shelters
- passive foreign investment companies (pfics)
- royalty payment arrangements
- structured finance and tax optimization
- tax avoidance
- tax havens
- tax planning for intellectual property
- tax treaty shopping
- thin capitalization
- transfer pricing