Cabinet Decision No. 39 of 2019, Article 50, defines tax avoidance as entering arrangements primarily to reduce taxable income, create losses, or exploit double taxation treaties. Tax benefits include reduced tax, exemptions, or refunds. The Authority can withdraw these benefits if it determines that transactions were not undertaken in good faith for legitimate business purposes. In such cases, the value of the withdrawn benefit is added back to taxable income. This anti-avoidance rule targets artificial splitting of income and interconnected arrangements designed solely for tax mitigation.