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  2. Income tax in Australia - Wikipedia

    en.wikipedia.org/wiki/Income_tax_in_Australia

    Legal tax avoidance; Base erosion and profit shifting (BEPS) . Double Irish. Single Malt; CAIA; Dutch Sandwich; Tax credit; Tax deduction; Tax exemption; Taxpayer groups; Tax holiday

  3. Spanish Tax Agency - Wikipedia

    en.wikipedia.org/wiki/Spanish_Tax_Agency

    The Tax Agency was created officially in 1991 by the General State Budget Act of December 27, 1990 (in force since January 1, 1991) but it was not effectively formed until January 1, 1992.