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Global Perspectives on Income Taxation Law$
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Reuven Avi-Yonah, Nicola Sartori, and Omri Marian

Print publication date: 2011

Print ISBN-13: 9780195321357

Published to Oxford Scholarship Online: May 2011

DOI: 10.1093/acprof:oso/9780195321357.001.0001

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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2021. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 04 March 2021

Tax Avoidance

Tax Avoidance

(p.101) 7 Tax Avoidance
Global Perspectives on Income Taxation Law

Avi-Yonah Reuven

Nicola Sartori (Contributor Webpage)

Omri Marian

Oxford University Press

This chapter provides a brief overview of the different approaches that countries pursue with regard to the concept of tax avoidance. It begins by defining tax evasion, tax avoidance, and licit tax savings. It then analyzes the differences between civil law and common law countries in their approach to tax avoidance. It compares the “substance-over-form” doctrines (typical of common law countries) with the “general anti-abuse” doctrines (typical of civil law countries).

Keywords:   income tax, taxation, tax evasion, licit tax savings, tax law, substance-over-form, general anti-abuse

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