Practices to reduce corporate tax burdens in high-tax countries include: 1. **Fictitious transactions**: This is the avoidance of taxes by artificially manipulating transactions. This may involve sham transactions with related entities to shift profits to low-tax jurisdictions. 2. **Transfer pricing**: This is when multinational companies conduct transactions (such as the sale of goods or services) between related entities at artificially manipulated prices. The goal is to shift profits to low-tax countries. 3. **Profit shifting**: This involves shifting profits from high-tax countries to low-tax countries, usually through artificial transactions with related entities. 4. **Intellectual property planning**: This involves transferring intellectual property (such as patents or trademarks) to low-tax countries, and then having related entities in that country collect licensing fees from related entities in other countries. 5. **Hybrid hostile arrangements**: This involves using hybrid entities (such as limited partnerships and corporations) to create complex structures to avoid paying taxes. 6. **Relocation and transfer of assets**: This involves moving assets (such as intellectual property or manufacturing facilities) to low-tax countries to reduce taxes. 7. **Double Irish Arrangement**: This is a complex arrangement involving two subsidiary companies in Ireland that take advantage of Ireland's lax tax regime to avoid paying tax. 8. **Dutch Sandwich**: This is an arrangement involving a series of subsidiary companies in the Netherlands and other countries to avoid paying tax. 9. **Parent-Subsidiary Reversal**: This involves reversing the roles of the parent and subsidiary companies to take advantage of low-tax jurisdictions and avoid paying tax. 10. **Regulatory Arbitrage**: This involves taking advantage of tax differences between different jurisdictions to avoid paying tax. **Anti-Avoidance Measures in High-Tax Countries**: To counter these strategies, many high-tax countries have implemented anti-avoidance measures, such as: 1. **Statutory transfer pricing regulations**: These regulations require multinational companies to determine prices in related-party transactions on an arm's length basis. 2. **Profit apportionment regulations**: These regulations require companies to allocate profits to various countries, reflecting the contribution each country makes to the overall business. 3. **Anti-hybrid rules**: These rules are designed to prevent the use of hybrid entities to avoid taxes. 4. **General Anti-Avoidance Rules (GAARs)**: These rules allow tax authorities to challenge arrangements that reduce tax burdens by manipulating tax laws. 5. **Tax Boundaries**: These boundaries are designed to prevent the transfer of tax credits or exemptions to low-tax jurisdictions. 6. **Country-by-Country Reporting**: This requires multinational companies to report tax and financial information for each country to tax authorities. 7. **Substance Requirements**: These requirements are designed to prevent the transfer of income and profits to countries where there is no substantial economic activity. Please note that tax avoidance can be illegal and can result in significant fines and penalties. It is essential to seek professional advice before dealing with tax authorities or considering any strategy that may provide a tax advantage.