GAAR - Trinidad & Tobago - Iatj.net
GAAR - Trinidad & Tobago - Iatj.net
GAAR - Trinidad & Tobago - Iatj.net
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
Distinguishing Tax Evasion,<br />
Avoidance and Tax Planning<br />
• The first category has generally been categorised as<br />
being illegal; the last as legal and the middle as being<br />
borderline depending on whether the scheme in<br />
question has the singular or exclusive purpose of<br />
conferring a tax benefit on the recipient taxpayer in a<br />
way that was unintended by the revenue and cannot<br />
otherwise be justified on commercial grounds<br />
3rd IATJ Assembly Munich 18‐19 October 2012 5