They have included Britain's DP (diverted profits tax), Australia's MAAL (multinational anti-avoidance law), and India's SEP (significant economic presence) test, to name but a few.

简单列举几个例子，其中包括英国的“利润转移税”(DP)、澳大利亚的“跨国反避税法”（MAAL）和印度的“显著经济存在”（SEP）测试。

youdao

Because tax avoidance is a legal behavior in general, and it is an illegal behavior in part, we can regard it as a partial violation of law.

由于避税在整体上具有合法性，而在局部上具有违法性，所以可视其为局部违法行为。

youdao

Various countries and international organizations have paid their attention to prevention of international tax avoidance, which has developed to be a focus in international taxation law.

如何防范国际避税已为各个国家和国际组织所重视，并成为国际税法中的一项核心问题。

youdao

This new procurement protocol is likely to deter many businesses from involvement in schemes and arrangements which might fall foul of tax avoidance law.

BBC: Budget 2013: National Insurance, the Cinderella tax

Yet when presumed tax avoidance was previously in the law (it was changed in 2004), expats usually showed family, political, geographic or other reasons to leave.

FORBES: Should We Renounce (The Expat Tax)?

Conscious avoidance is an expansive reading of the law.

FORBES: Case Closed For Lay, Skilling