Furthermore, tax planning structures have become ever-more sophisticated over time, as they develop across various jurisdictions and effectively take advantage of the technicalities of a tax system or of mismatches between two or more tax systems for the purpose of reducing the tax liability of companies.
Poleg tega strukture davčnega načrtovanja postajajo vse bolj izpopolnjene, pri čemer se razvijajo v več jurisdikcijah in učinkovito izkoriščajo tehnične podrobnosti davčnega sistema ali neskladij med dvema ali več davčnimi sistemi z namenom zmanjševanja davčne obveznosti družb.