GAAR - Trinidad & Tobago - Iatj.net
GAAR - Trinidad & Tobago - Iatj.net
GAAR - Trinidad & Tobago - Iatj.net
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Closing thoughts<br />
• Adam Smith often lamented the injustices and the<br />
inequalities which tax avoidance arouses in those who<br />
are unwilling to practice it or those who are unable to<br />
benefit from it.<br />
• He emphasised the substantial loss to the community<br />
which results from tax avoidance devices, not only in<br />
terms of revenue, but in the hidden loss resulting<br />
from the preoccupation of some of the best brains in<br />
the country on one side or the other of the avoidance<br />
battle.<br />
3rd IATJ Assembly Munich 18‐19 October 2012 67