Addressing cheering supporters in Colorado, the Republican candidate boasted of his supposed prowess and called taxation “unfair”.
Mr Trump said: “As a businessman and real estate developer, I have legally used the tax laws to my benefit and to the benefit of my company, my investors and my employees.
Donald Trump speaks at a rally held the Pueblo Convention Centre in Pueblo, Colorado, on 3 October (Getty Images) (Getty)
“Honestly, I have brilliantly used those laws…I have a responsibility to pay as little tax as legally possible.”
“The unfairness of the tax laws is unbelievable,” he added. “It's something I've been talking about for a long time, despite, frankly, being a big beneficiary of the laws.
”But I'm working for you now. I'm not working for Trump.“
He acknowledged business failures as well as successes but declared: “I'm still here.”
Ms Clinton raised the Republican’s tax history at a debate on Monday and called for him to release his returns, as well as a new law to force transparency for presidential candidate who refuse.
As Mr Trump’s supporters branded him a “genius” and pointed out similar methods in Ms Clinton’s 2015 tax return, his Democrat rival continued her attacks on the campaign trail.
“He's taken corporate excess and made a business model out of it,” she said. “It's Trump first and everyone else last.”
The debate comes during a troubled time for the Trump campaign, with former cast and crew members from the US version of The Apprentice hitting out at his alleged treatment of women on set.
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