anti-avoidance
Adjective
Meaning
anti-avoidance (not comparable)
(finance) That counters the avoidance of paying tax.
Alternative names
anti avoidance
Examples
Anti-avoidance provisions may be applied to transactions between related persons that are not carried out at arm’s length and to artificial transactions if the primary purpose of the transaction is the artificial reduction of taxable income.
This was due to measures like the Multinational Anti-Avoidance Law, he said.