TAXING COLOURABLE DEVICE (ABUSIVE TAX AVOIDANCE: DEMYSTIFYING THE CODE)
The practice of abusive tax avoidance—often characterized by aggressive tax planning that exploits legal loopholes in defiance of the spirit of tax law—poses one of the most significant modern challenges to stable governance and equitable societies. While legally distinct from outright tax evasion, its intent and impact are equally destructive, leading to profound and interrelated […]
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