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Sham Transactions
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Book Synopsis Sham Transactions by : Edwin Simpson
Download or read book Sham Transactions written by Edwin Simpson and published by OUP Oxford. This book was released on 2013-10 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first work to draw together the law on shams across the broad range of fields in which it occurs including tax, trusts, company, contract, tenancy, and employment law. The book features contributions from first class scholars and practitioners, as well as incisive comparative analysis by the editors.
Book Synopsis Benami Or Sham Transactions and Unexplained Cash Credits, Investments, and Expenses by : Phool Chand Goyal
Download or read book Benami Or Sham Transactions and Unexplained Cash Credits, Investments, and Expenses written by Phool Chand Goyal and published by . This book was released on 1978 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Sham Transactions and Their Relationship to the Concept of Substance and Form and Tax Avoidance Schemes by : Darrell Levin
Download or read book Sham Transactions and Their Relationship to the Concept of Substance and Form and Tax Avoidance Schemes written by Darrell Levin and published by . This book was released on 1998 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Sham and Remedial Doctrines by : Alexander A. Boni-Saenz
Download or read book Sham and Remedial Doctrines written by Alexander A. Boni-Saenz and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Essay articulates a general theory of sham, understanding it as a species of fraud uniquely characterized by the deceptive misuse of an otherwise valid legal form to defeat a substantive rule of law or policy. It then considers two theoretical questions underlying the design and structure of civil remedial doctrines that protect potential victims and claimants against fraudulent sham transfers. First, should a sham avoidance doctrine require evidence of the challenged wrongdoer's subjective fraudulent intent, or should the doctrine alternatively allow for more objective proof, such as circumstantial evidence of surrounding facts indicative of a sham transfer? Second, is a bright-line rule prohibition or a holistic standard for ex post evaluation more likely to be effective as a remedy for sham transactions and how do concerns about efficiency of judicial review weigh in this rendition of the rules-versus-standards debate? The Essay identifies the Fraudulent Transfer Doctrine as the dominant approach for addressing sham transactions in the United States, which imposes a standard rather than a rule, and allows for proof of either subjective fraudulent intent or objective circumstantial evidence of badges of fraud in connection with the challenged transaction. The Essay then surveys other specialized sham avoidance doctrines, developed to address abusive tax trusts and spousal disinheritance, which illustrate experimentation with both subjective state-of-mind criteria and rule-based prohibitions, with mixed reception and success.
Book Synopsis A Guide to Forensic Accounting Investigation by : Thomas W. Golden
Download or read book A Guide to Forensic Accounting Investigation written by Thomas W. Golden and published by John Wiley & Sons. This book was released on 2006-05-05 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: Today's demanding marketplace expects auditors to take responsibility for fraud detection, and this expectation is buoyed by such legislation as the Sarbanes-Oxley Act and the Auditing Standard (SAS99), which requires increased performance on the part of the auditor to find material financial statement fraud. Written by three of the best forensic accountants and auditors, Thomas W. Golden, Steven L. Skalak, and Mona M. Clayton, The Auditor's Guide to Forensic Accounting Investigation explores exactly what assurances auditors should provide and suggests alternatives to giving the capital markets more of what they are requiring-greater assurances that the financial statements they rely upon for investment decisions are free of material error, including fraud. It reveals the surprising complexity of fraud deterrence, detection, and investigation, and offers a step-by-step approach to understanding that complexity. From basic techniques to intricate tests and technologies, The Auditor's Guide to Forensic Accounting Investigation is a rich, multifaceted, and fascinating answer to the need for wiser, savvier, better-trained financial statement and internal auditors who are thoroughly familiar with fraud detection techniques and the intricate, demanding work of forensic accounting specialists.
Book Synopsis Benami Or Sham Transactions and Unexplained Cash Credits Investments Etc by : Phool Chand Goyal
Download or read book Benami Or Sham Transactions and Unexplained Cash Credits Investments Etc written by Phool Chand Goyal and published by . This book was released on 1968 with total page 173 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis SEC Docket by : United States. Securities and Exchange Commission
Download or read book SEC Docket written by United States. Securities and Exchange Commission and published by . This book was released on 1990 with total page 936 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Madras Weekly Notes written by and published by . This book was released on 1925 with total page 1282 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :Robin Banerjee Publisher :Penguin Random House India Private Limited ISBN 13 :9357086234 Total Pages :350 pages Book Rating :4.3/5 (57 download)
Book Synopsis Who Cheats and How by : Robin Banerjee
Download or read book Who Cheats and How written by Robin Banerjee and published by Penguin Random House India Private Limited. This book was released on 2024-05-30 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why do corporates, that are seemingly doing well, cheat? How are these scams and frauds committed? Why do corporates risk their reputation which they have built over the years? This book analyses these and other hitherto unexplored areas of the corporate world. It is a definitive account of the frauds and scams that pop up in the corporate world. A result of the author's rigorous research spanning more than six years, it presents a deep and comprehensive perspective on such incidents i
Book Synopsis The Law of Tax-Exempt Organizations by : Bruce R. Hopkins
Download or read book The Law of Tax-Exempt Organizations written by Bruce R. Hopkins and published by John Wiley & Sons. This book was released on 2021-03-25 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Restatements by : Orice Williams
Download or read book Financial Restatements written by Orice Williams and published by DIANE Publishing. This book was released on 2007-12 with total page 211 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2002, it was reported that the number of restatement announcements due to financial reporting fraud &/or accounting errors grew significantly between Jan. 1997 & June 2002, negatively impacting the restating companies¿ market capitalization by billions of dollars. The author was asked to update key aspects of the 2002 report. This report discusses: (1) the number of, reasons for, & other trends in restatements; (2) the impact of restatement announcements on the restating companies¿ stock costs & what is known about investors¿ confidence in U.S. capital markets; & (3) regulatory enforcement actions involving accounting- & audit-related issues. Includes recommendations. Charts & tables.
Book Synopsis The Essential GAAR Manual by : William I. Innes
Download or read book The Essential GAAR Manual written by William I. Innes and published by CCH Canadian Limited. This book was released on 2006 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations Publisher : ISBN 13 : Total Pages :1648 pages Book Rating :4.F/5 ( download)
Book Synopsis Tax Haven Abuses by : United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations
Download or read book Tax Haven Abuses written by United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations and published by . This book was released on 2006 with total page 1648 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Applying the Arm's Length Principle to Intra-group Financial Transactions by : Robert Danon
Download or read book Applying the Arm's Length Principle to Intra-group Financial Transactions written by Robert Danon and published by Kluwer Law International B.V.. This book was released on 2023-08-29 with total page 1053 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is well known that intercompany financing arrangements have become increasingly subject to scrutiny in contexts of applying transfer pricing and anti-tax avoidance-related rules. With contributions by more than 50 leading global transfer pricing and international tax experts from law firms, multinational enterprises, academia, and tax administrations, this book provides unparalleled insights into the application of the Arm’s Length Principle to different types of financial transactions, application of anti-avoidance rules to various intra-group financial arrangements as well as the business value creation process and the dispute management landscape that underlie intra-group financial transactions. With in-depth analysis of the legislation and market developments that fuel the diverse range of financing options available to market participants – and loaded with practical examples and case studies that cover the legal and economic considerations that arise when analysing intra-group finance – the contributors examine such topics and issues as the following: national anti-abuse rules applicable to financial transactions; tax treaty issues; role of credit ratings and impact of implicit support; loans, cash pooling, financial guarantees; transfer pricing aspects of performance guarantees; ‘mezzanine’ financing; considerations for crypto financing; impact of crises situations such as COVID-19; how treasury operations can be structured in a group and the decision-making process involved; how hedges offset or mitigate risks; how to apply the arm’s length principle to factoring and captive insurance transactions; comparability analysis for various transactions; special considerations for transactions carried out by a permanent establishment; EU state aid and its interaction with transfer pricing rules; dispute prevention and resolution tools under the OECD, UN, and EU frameworks; and developing countries’ perspectives, focusing on Brazil, India, and South Africa. Given the challenges facing taxpayers and tax authorities alike, this book will prove an immeasurably valuable reference guide to support tax practitioners, tax administrations, and tax scholars in developing standards and policies in dealing with intra-group financing issues.
Book Synopsis Tax and Government in the 21st Century by : Miranda Stewart
Download or read book Tax and Government in the 21st Century written by Miranda Stewart and published by Cambridge University Press. This book was released on 2022-09-08 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: A broad, accessible, evidence-based analysis of tax law and how democratic tax states are confronting today's global digital challenges.
Author :United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations Publisher : ISBN 13 : Total Pages :904 pages Book Rating :4.0/5 (13 download)
Book Synopsis U.S. Tax Shelter Industry by : United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations
Download or read book U.S. Tax Shelter Industry written by United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations and published by . This book was released on 2004 with total page 904 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations Publisher : ISBN 13 : Total Pages :1072 pages Book Rating :4.F/5 ( download)
Book Synopsis Capacity Swaps by Global Crossing and Qwest by : United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations
Download or read book Capacity Swaps by Global Crossing and Qwest written by United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations and published by . This book was released on 2002 with total page 1072 pages. Available in PDF, EPUB and Kindle. Book excerpt:
