21.   Such tax avoidance has aroused the ire of the Clinton administration, which earlier this year proposed legislation to outlaw it.

22.   Tax avoidance, he said, was an unavoidable byproduct of these strategies.

23.   Tax avoidance of this sort is legal, but a source of consternation to the Clinton administration.

24.   That doctrine, created by judges in tax cases, holds that transactions whose primary benefit is tax avoidance are not legitimate.

25.   Tax avoidance in Mexico is widespread.

26.   The government agreed to consider new taxes and a crackdown on tax avoidance to boost revenue, Fischer said in a telephone interview.

27.   The government said it will pay for its promises by cracking down on tax avoidance by wealthy Australians.

28.   The new law could alter this strategy of tax avoidance, and stop the gifts flowing to the children.

29.   The ruling greatly narrows the sort of deals that the Internal Revenue Service can disallow as having no purpose besides tax avoidance.

30.   There are also differences between the United States and Europe over how to crack down on tax havens and international tax avoidance.