31. Goldberg added that enforcement efforts needed to be redirected from corporate to individual tax avoidance . 32. He sat on the Welfare Reform and Finance Bill Committees, and campaigned against tax avoidance . 33. Shell companies can also be used for tax avoidance . 34. Canada also uses Foreign Accrual Property Income rules to obviate certain types of tax avoidance . 35. The Alternative Minimum Tax was developed to reduce the impact of certain tax avoidance schemes. 36. Tax avoidance has not always related to corporation tax.37. Tax sheltering is very similar, although unlike tax avoidance tax sheltering is not necessarily legal. 38. Bankers deny the law aids or encourages tax avoidance . 39. Robinson's official duties include clamping down on tax avoidance . 40. I would not talk to an individual who was doing it merely for tax avoidance .
