- any financial arrangement (as a certain kind of investment or allowance) that results in a reduction or elimination of taxes due.
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- commerce a form into which business or financial activities may be organized to minimize taxation
Collins English Dictionary - Complete & Unabridged 2012 Digital Edition © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012
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