a Tax avoidance and tax evasion are two very different concepts. Compare and contrast tax avoidance and tax evasion. Give two examples for each to support your discussion. (16 marks) b Under the Inland Revenue Ordinance, there are many provisions targeting anti-avoidance activities. While specific anti-avoidance provisions tackle specific situations or industries, there are general anti-avoidance provisions which have wide application in different situations. Briefly explain the general anti-avoidance provisions and cite one practical example for each of the general anti-avoidance provisions to illustrate its application. (9 marks)