Anti-Deferral Regime

An Anti-Deferral Regime is a tax policy designed to prevent individuals or businesses from delaying tax payments on income earned abroad. It specifically targets areas where taxpayers might shift profits to low-tax jurisdictions to avoid higher taxes in their home country. By enforcing these rules, governments ensure that income is taxed as it is earned, rather than allowing taxpayers to defer payment indefinitely. This approach aims to promote fair taxation and reduce the incentive for profit shifting, supporting overall tax revenue and economic fairness.