Overview

This short book deals with the problem of tax base erosion, a technique used to bypass the tax authorities of high-pressure countries and place escaped funds in low-tax countries or territories known as tax havens. International tax evasion can be achieved through a variety of techniques well known to tax consulting specialists, but abuse of tax law remains one of the most common means of tax evasion. Abuse of tax law is a legal means put in place by the legislator to reinforce the existing legal arsenal against international tax evasion. Unfamiliar to most tax legislations, it is intended both as a deterrent to the legal arrangements used by taxpayers, and as an effective means for the tax authorities to better control them and prevent tax evasion. Let's talk about the principle's preventive and repressive roles.

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