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Author : Robert McMechan
Publisher :
ISBN 13 : 9780779853328
Total Pages : 469 pages
Book Rating : 4.8/5 (533 download)
Download or read book Economic Substance and Tax Avoidance written by Robert McMechan and published by . This book was released on 2013 with total page 469 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Robert McMechan
Publisher :
ISBN 13 :
Total Pages : 886 pages
Book Rating : 4.:/5 (19 download)
Download or read book The Role of Economic Substance in Tax Avoidance Cases written by Robert McMechan and published by . This book was released on 2012 with total page 886 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Nigar Hashimzade
Publisher : Routledge
ISBN 13 : 1317377079
Total Pages : 676 pages
Book Rating : 4.3/5 (173 download)
Download or read book The Routledge Companion to Tax Avoidance Research written by Nigar Hashimzade and published by Routledge. This book was released on 2017-10-02 with total page 676 pages. Available in PDF, EPUB and Kindle. Book excerpt: An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was –recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood. This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic. The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.
Author : Amir Pichhadze
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book Economic Substance Doctrine written by Amir Pichhadze and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: As a general rule, an effective strategy for combating tax avoidance within an income tax system is to require that market transactions have an economic substance. The administration of this principle, however, has given rise to constitutional and institutional dilemmas in the U.S., the U.K., and Canada. During the 20th century, judges in these countries have sought to intervene (to various degrees and at different stages) in the battle against tax avoidance by contributing to the application and development of the economic substance doctrine, but this judicial activism has created concerns about the intervention of the judiciary in deciding what types of transactions should require economic substance - a role that institutionally belongs to the legislature. In this article, we identify an important shift in judicial attitude during the early part of the 21st century in Canada, the U.K., and the U.S., and the implications of this shift to future reforms in this area. We note that when the government fails to state its policy objectives, the judiciaries in these jurisdictions demonstrate reluctance and/or difficulty in filling in the gaps by making decisions about when transactions should require economic substance, and instead are leaving it to the legislatures to indicate when and if this requirement applies. The implication of this observation vis-¿-vis new and emerging judicial attitudes is significant given that it puts new pressures on the legislature: If the legislature is no longer able to rely on the courts to make these decisions to effectively administer the doctrine, the legislature will have to require the doctrine by statute. That is, the legislature will have to transform the doctrine into a generally applicable anti-avoidance rule and express it in a clear and unambiguous manner.
Author : Karen B. Brown
Publisher : Springer Science & Business Media
ISBN 13 : 9400723423
Total Pages : 387 pages
Book Rating : 4.4/5 (7 download)
Download or read book A Comparative Look at Regulation of Corporate Tax Avoidance written by Karen B. Brown and published by Springer Science & Business Media. This book was released on 2011-12-09 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated.
Author : Jinyan Li
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book The Misuse Or Abuse Exception written by Jinyan Li and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The “misuse or abuse” exception under subsection 245(4) of the Income Tax Act draws the line between acceptable and unacceptable tax avoidance. As a “safety valve” or “'relieving provision', this exception has proved to be the 'most crucial and controversial single factor in the application of the GAAR.". Whether a transaction that lacks economic substance is subject to the general anti-avoidance rule (GAAR) is the question considered in this chapter.
Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher : Organization for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre
ISBN 13 :
Total Pages : 124 pages
Book Rating : 4.:/5 (318 download)
Download or read book International Tax Avoidance and Evasion written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by Organization for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre. This book was released on 1987 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compilation of four related studies.
Author : Dhammika Dharmapala
Publisher : Edward Elgar Publishing
ISBN 13 : 9781785367441
Total Pages : pages
Book Rating : 4.3/5 (674 download)
Download or read book The Economics of Tax Avoidance and Evasion written by Dhammika Dharmapala and published by Edward Elgar Publishing. This book was released on 2017-04-28 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax compliance issues enjoy an unprecedented degree of public attention today and are of great importance to governments and policymaking. This single volume provides an overview of some of the most significant contributions to the economic analysis of tax avoidance and evasion and also sheds light on broader questions of social organization, behaviour, and compliance with the law. With an original introduction by the editor, this insightful book provides researchers and students with a guide to the fundamental intellectual developments that have shaped the economic understanding of tax avoidance and evasion, along with a framework for placing these contributions in their intellectual context.
Author :
Publisher :
ISBN 13 :
Total Pages : 116 pages
Book Rating : 4.F/5 ( download)
Download or read book Tax Avoidance, Tax Evasion written by and published by . This book was released on 1982 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analysis of the different approaches adopted by the tax authorities of the principal, developed countries.
Author : Dennis J. Ventry
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book Save the Economic Substance Doctrine from Congress written by Dennis J. Ventry and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the last several years, federal courts have invalidated abusive transactions by relying heavily on the judicially created economic substance doctrine. These court decisions not only reinforce the vitality of the doctrine, but also reaffirm the principle that literal compliance with statutory tax provisions is simply not enough to secure tax benefits. Despite the impressive anti-shelter effectiveness of the economic substance doctrine, Congress is preparing to straitjacket the doctrine by codifying it under the Internal Revenue Code. Codification is a terrible idea. Reducing the doctrine to an inelastic administrative rule would sap its power and lead to more rather than less abuse by providing clever tax planners an opportunity to occupy and manipulate the statutory line between permissible and impermissible behavior. The power of the doctrine lies in its ability to adapt to new and unforeseen tax planning strategies. Malleable standards are particularly important in tax law, where the law itself can be ambiguous and where application of fact to law contains numerous outcomes, such that determining the right answer is an inherently uncertain proposition. A rigid rule would provide opportunity rather than certainty, and it would foster overaggressive tax planning. The economic substance doctrine regularly acts as the last line of defense against abusive tax avoidance, and its facts and circumstances analysis is better left in the hands of judges than legislative drafters.
Author : Alfred Roman Ilersic
Publisher :
ISBN 13 :
Total Pages : 156 pages
Book Rating : 4.F/5 ( download)
Download or read book Tax Avoision written by Alfred Roman Ilersic and published by . This book was released on 1979 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: A series of essays about tax avoidance and evasion written in 1979.
Author : Jane Gravelle
Publisher : DIANE Publishing
ISBN 13 : 1437941117
Total Pages : 52 pages
Book Rating : 4.4/5 (379 download)
Download or read book Tax Havens: International Tax Avoidance and Evasion written by Jane Gravelle and published by DIANE Publishing. This book was released on 2009 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : David A. Weisbach
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (129 download)
Download or read book An Economic Analysis of Anti-Tax-Avoidance Doctrines written by David A. Weisbach and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article analyzes the effect of tax law doctrines designed to reduce tax shelters, such as the business-purpose doctrine, and the economic-substance doctrine. The article analyzes these doctrines as changes to the marginal elasticity of taxable income. As these doctrines are strengthened, the elasticity of taxable income goes down (in absolute value). By reducing the marginal elasticity of taxable income, the doctrines increase the efficiency of the tax system. Because the doctrines cannot perfectly identify tax avoidance, however, they induce a distortionary response by taxpayers, who may structure shelters to avoid the doctrines. This distortionary effect reduces their efficiency. The net benefit should be set equal on the margin to the marginal administrative cost of the doctrines.
Author : Phyllis Mo
Publisher : Bloomsbury Publishing USA
ISBN 13 : 0313053715
Total Pages : 222 pages
Book Rating : 4.3/5 (13 download)
Download or read book Tax Avoidance and Anti-Avoidance Measures in Major Developing Economies written by Phyllis Mo and published by Bloomsbury Publishing USA. This book was released on 2003-10-30 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax avoidance and evasion have an important effect on the economic development of every economy. Developing economies are particularly vulnerable to tax avoidance and evasion due to inadequacies in their institutional framework and the lack of sufficient expertise and resources to monitor the intricacies of this issue. Given the far-reaching effect of revenue losses due to tax noncompliance, many developing countries have undertaken tax reforms to improve their tax administration and implemented various anti-avoidance measures to combat tax evasion. This book provides an overview of recent tax reforms and institutional frameworks of four major developing economies, China, India, Brazil, and Mexico, with a focus on China. Most important, this book investigates the tax avoidance behaviors as well as their anti-avoidance legislation. In particular, this book includes an in-depth empirical study on tax noncompliance behaviors of foreign investors detected by the Chinese tax authorities. The empirical evidence on how tax policy and other corporate factors affect tax avoidance behavior helps public policy makers improve tax compliance through designing legislative and administrative measures. Though the findings pertain to China, the largest developing economy, the results should be a useful reference for other developing countries.
Author : Antonio De Vito
Publisher : Springer Nature
ISBN 13 : 3031517652
Total Pages : 185 pages
Book Rating : 4.0/5 (315 download)
Download or read book Tax Avoidance Research written by Antonio De Vito and published by Springer Nature. This book was released on with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Erik M. Jensen
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book The US Legislative and Regulatory Approach to Tax Avoidance written by Erik M. Jensen and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This essay, in a volume honoring the distinguished British tax scholar John Tiley, examines statutory and regulatory developments that are changing American anti-avoidance law. After a look at the nature of tax shelters, the essay discusses several statutory and regulatory methods of dealing with them: statutes or regulations aimed at particular problems of abuse; "outcomes-oriented" legislation intended to deal with wider patterns of behavior; codification of an "economic substance" or other general anti-avoidance doctrine; imposition of anti-abuse doctrines through regulations; disclosure of potentially abusive transactions; and creation of national standards that govern tax professionals' advice. The essay concludes that no one method will by itself bring abusive behavior to acceptable levels, even temporarily. Flexibility is going to work better than rigidity in attacking shelters, and a combination of methods will work better than a single one.
Author : Erik M. Jensen
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book Legislative and Regulatory Responses to Tax Avoidance written by Erik M. Jensen and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article examines statutory and regulatory developments in American anti-avoidance law. After a look at the nature of tax shelters -- with that concept defined broadly for these purposes -- the article examines and evaluates several methods of dealing with them: enacting statutes or promulgating regulations aimed at particular abusive transactions; enacting “outcomes-oriented” legislation, like the passive activity loss rules, intended to deal with wider patterns of behavior; codifying the economic substance doctrine; imposing anti-abuse doctrines through regulations; requiring disclosure of potentially abusive transactions; and creating national standards that govern advice provided by tax professionals. The article unexcitingly concludes that no one method will by itself bring abusive behavior to acceptable levels. Flexibility is going to work better than rigidity in attacking shelters, and a combination of methods will work better than a single one.
