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About the article
Published Online: 2014-05-08
Published in Print: 2014-05-01
It is worth pointing out before we continue that there is a large grey area between tax evasion and avoidance; aggressive tax planning often involves elements of both and even specialists do not always agree on how to distinguish the two. We refer to the most aggressive schemes that include tax evasion and the grey area of tax dodging, such as is represented by transfer mispricing schemes, as “tax abuses”. For more on the terms and their application, see IBAHRI (2013).