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Countering Tax Avoidance

In his observations on countering tax avoidance, Sir Ivor concludes that a clearly formulated, well understood and workable general anti-avoidance provision is an essential feature of a modern income tax system. But it is not the peg on which the whole system should rest. The practical answer lies in tax design including specific avoidance provisions, rate structures and sound, workable and timely quantification and dispute resolution processes, which substantially reduce the incentives for tax avoidance. Ideally then, a general anti-avoidance provision will be infrequently invoked.