- bottom-of-the-harbor scheme
- (ANZ) Fina tax avoidance strategy that involves stripping a company of assets then selling it a number of times so that it is hard to trace
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bottom-of-the-harbor scheme
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bottom-of-the-harbour scheme — /bɒtəm əv ðə ˈhabə skim/ (say botuhm uhv dhuh hahbuh skeem) noun a tax evasion scheme whereby a company with a tax liability is sold and then resold so that the records, etc., for that company seemingly disappear and the tax is not paid; wet… …
bottom-of-the-harbour — /ˌbɒtəm əv ðə ˈhabə/ (say .botuhm uhv dhuh hahbuh) adjective of or relating to a bottom of the harbour scheme. Also, bottom of the harbor …
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