contrivance
C1CEFR level
60/100Rarity: rare
TechnicalRegister
An artificial arrangement devised to secure a tax advantage.
The tribunal saw through the contrivance and taxed the transaction on its true substance.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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