Kennisconsult

 - misbruik van belasting-constructie
 - anti-avoidance principle

Principe dat er van uit gaat dat een constructie niet wordt geaccepteerd door de fiscus, als ze kennelijk is ontworpen met het enige doel om belastingplichtigheid te ontlopen.
Bron: Kennisconsult.


General anti-avoidance principle: The idea behind a General Anti-Avoidance Principle is simple: it states that if a step is added to a transaction with the aim of securing a tax advantage (which is defined as a saving in tax) but which yields no other material economic benefit, then that step in the transaction is ignored when computing the resulting liability to tax. In other words, it tackles pre-meditated attempts to subvert the intention of the tax system. The advantage of a GAntiP is that it does not require substantial volumes of legislation to tackle tax abuse through tax avoidance as and when it is discovered, retrospectively. Instead it provides a universal power to tackle abuse, which works best when coupled with equitable interpretation of tax law. Compare with a general anti-avoidance rule.
source: http://www.secrecyjurisdictions.com/glossary/onlineglossary?task=list&glossid=1&letter=G

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