Tax Avoidance And The Law

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A Comparative Look at Regulation of Corporate Tax Avoidance

Author : Karen B. Brown
Publisher : Springer Science & Business Media
ISBN 13 : 9400723423
Total Pages : 387 pages
Book Rating : 4.4/5 (7 download)

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Book Synopsis A Comparative Look at Regulation of Corporate Tax Avoidance by : Karen B. Brown

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.

Tax Avoidance and the Rule of Law

Author : Graeme Stuart Cooper
Publisher :
ISBN 13 : 9789070125981
Total Pages : 378 pages
Book Rating : 4.1/5 (259 download)

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Book Synopsis Tax Avoidance and the Rule of Law by : Graeme Stuart Cooper

Download or read book Tax Avoidance and the Rule of Law written by Graeme Stuart Cooper and published by . This book was released on 1997 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Avoidance & the Rule of Law is based, in part, on discussions held at a conference in Sydney, in May 1995 on the topic: The Rule of Law & Anti-Avoidance Rules - Tax Administration in a Constitutional Democracy. The papers are reproduced in this publication, along with contributions from other eminent scholars. This volume of essays provides an excellent source of information which looks at the operation of the General Anti-Avoidance Rules (GAARs) often enacted by governments in their tax statutes. Particularly examined in the essays is the extent to which there may be a conflict between GAARs, & the tradition of the rule of law. The book is divided into a preface & three sections, as follows: * Preface - This looks at conflicts, challenges & choices: the Rule of Law & anti-avoidance rules * Part I - The Rule of Law & the Constitutional Framework: Subjects covered include tax avoidance in economics, law & public choice; the role of judges, judicial interpretation & the role of anti-abuse provisions in tax law; & tax reform in a quasi-constitutional perspective * Part II - The Operation of Anti-Avoidance Rules: This section covers the Canadian general anti-avoidance rule; the Australian tax avoidance experience & responses; & the Swedish experiment with a general anti-avoidance rule * Part III - Alternatives to Anti-Avoidance Rules: Topics covered in this section include reducing tax avoidance by changing structures, processes & drafting; & the politics & practicalities of checking tax avoidance in the United States Tax Avoidance & the Rule of Law was compiled by the IBFD in cooperation with the Australian Tax Research Foundation. The book was edited by Graeme S. Cooper.

A Guide to the Anti-Tax Avoidance Directive

Author : Werner Haslehner
Publisher : Edward Elgar Publishing
ISBN 13 : 178990577X
Total Pages : 340 pages
Book Rating : 4.7/5 (899 download)

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Book Synopsis A Guide to the Anti-Tax Avoidance Directive by : Werner Haslehner

Download or read book A Guide to the Anti-Tax Avoidance Directive written by Werner Haslehner and published by Edward Elgar Publishing. This book was released on 2020-06-26 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.

Tax Evasion

Author : Tom Bingham
Publisher :
ISBN 13 : 9780950706009
Total Pages : 112 pages
Book Rating : 4.7/5 (6 download)

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Book Synopsis Tax Evasion by : Tom Bingham

Download or read book Tax Evasion written by Tom Bingham and published by . This book was released on 1980 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Economics of Tax Avoidance and Evasion

Author : Dhammika Dharmapala
Publisher : Edward Elgar Publishing
ISBN 13 : 9781785367441
Total Pages : pages
Book Rating : 4.3/5 (674 download)

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Book Synopsis The Economics of Tax Avoidance and Evasion by : Dhammika Dharmapala

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.

Lawful Income Tax Avoidance for the Qualified Wages and Salaries of Natural Persons

Author : American Association for Lockean Liberty Inc.
Publisher : Xlibris Corporation
ISBN 13 : 1453570209
Total Pages : 247 pages
Book Rating : 4.4/5 (535 download)

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Book Synopsis Lawful Income Tax Avoidance for the Qualified Wages and Salaries of Natural Persons by : American Association for Lockean Liberty Inc.

Download or read book Lawful Income Tax Avoidance for the Qualified Wages and Salaries of Natural Persons written by American Association for Lockean Liberty Inc. and published by Xlibris Corporation. This book was released on 2010-09-16 with total page 247 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a wake-up call to the American legal community, and an insistence that it answer to the silent distress of millions of financially overburdened working people. Because of the unique structure of our legal system, American lawyers have a moral and legal duty to enforce certain tax constraints on government that would favor workers, and lawyers are failing miserably. Support my nonprofit to help lawyers everywhere recognize our Constitutions two classes of taxation, so they and their clients can eventually know the difference between taxes: (1) on property under the Direct Tax Clauses, (2) on income derived from property sources under the Sixteenth Amendment, and (3) on income derived from non-property sources under the Uniformity (or Indirect Tax) Clause. By analyzing the history of Supreme Court tax cases, starting with Hylton (1796) and ending with Lopez (1995), and dividing the cases into three eras, this book will help you understand why the American tax system is the most unique and revolutionary in history.

The Routledge Companion to Tax Avoidance Research

Author : Nigar Hashimzade
Publisher : Routledge
ISBN 13 : 1317377079
Total Pages : 676 pages
Book Rating : 4.3/5 (173 download)

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Book Synopsis The Routledge Companion to Tax Avoidance Research by : Nigar Hashimzade

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.

Tax Avoidance

Author : Institute for Fiscal Studies (Great Britain). Tax Law Review Committee
Publisher :
ISBN 13 :
Total Pages : 90 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Tax Avoidance by : Institute for Fiscal Studies (Great Britain). Tax Law Review Committee

Download or read book Tax Avoidance written by Institute for Fiscal Studies (Great Britain). Tax Law Review Committee and published by . This book was released on 1997 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Avoidance

Author : Rebecca Murray
Publisher : Sweet & Maxwell
ISBN 13 : 1847037747
Total Pages : 313 pages
Book Rating : 4.8/5 (47 download)

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Book Synopsis Tax Avoidance by : Rebecca Murray

Download or read book Tax Avoidance written by Rebecca Murray and published by Sweet & Maxwell. This book was released on 2012 with total page 313 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the definitive, annually updated guide to the work of the Takeover Panel. It describes the role and purpose of the Panel, then examines and gives guidance on all the rules, explaining the responsibilities and actions of each party. It is essential reading for anyone active in mergers and acquisitions

Tax Avoidance Law in New Zealand (edition 2)

Author : James Coleman
Publisher : CCH New Zealand Limited
ISBN 13 : 0864759835
Total Pages : 209 pages
Book Rating : 4.8/5 (647 download)

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Book Synopsis Tax Avoidance Law in New Zealand (edition 2) by : James Coleman

Download or read book Tax Avoidance Law in New Zealand (edition 2) written by James Coleman and published by CCH New Zealand Limited. This book was released on 2013-07-01 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: This second edition of the authoritative text by James Coleman discusses New Zealand jurisprudence on the general anti-avoidance provision. It enables practitioners to comply with the provision with increased confidence and predict with greater certainty when it applies. The book includes detailed coverage of the Supreme Court judgment in Ben Nevis and subsequent decisions by that Court on the application of the general anti-avoidance provision. Tax Avoidance Law in New Zealand deals with the tests for what constitutes tax avoidance in the light of that judgment. It also deals with the interrelationship between the specific provisions of the Income Tax Act and the general anti-avoidance provision, the relationship between the general anti-avoidance provision and specific anti-avoidance provisions, and the concept of sham.

Introducing a General Anti-Avoidance Rule (GAAR)

Author : Mr.Christophe J Waerzeggers
Publisher : International Monetary Fund
ISBN 13 : 1513515829
Total Pages : 12 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Introducing a General Anti-Avoidance Rule (GAAR) by : Mr.Christophe J Waerzeggers

Download or read book Introducing a General Anti-Avoidance Rule (GAAR) written by Mr.Christophe J Waerzeggers and published by International Monetary Fund. This book was released on 2016-01-31 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one specific legal instrument (being, a statutory general anti-avoidance rule (GAAR)) which is often considered by authorities to combat unacceptable tax avoidance practices. A GAAR is typically designed to strike down those otherwise lawful practices that are found to be carried out in a manner which undermines the intention of the tax law such as where a taxpayer has misused or abused that law. However, the objective of combating unacceptable tax avoidance can itself make the legal design of a GAAR complex. This is simply because the phrase “tax avoidance” means different things to different people. Whatever the form of a GAAR, it should give effect to a policy that seeks to strike down blatant, artificial or contrived arrangements which are tax driven. However, the GAAR should be designed and applied so as not to inhibit or impede ordinary commercial transactions. This Tax Law IMF Technical Note discusses and explores how drawing a line between those arrangements which should be caught by the GAAR is a matter of degree and can be delicate.

Tax Avoision

Author : Alfred Roman Ilersic
Publisher :
ISBN 13 :
Total Pages : 156 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Tax Avoision by : Alfred Roman Ilersic

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.

Tax Avoidance and Rationality of Law

Author : Hanna Filipczyk
Publisher : BIBLIOTEKA PRZEGLADU PODATKOWEGO
ISBN 13 : 9788381076739
Total Pages : 396 pages
Book Rating : 4.0/5 (767 download)

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Book Synopsis Tax Avoidance and Rationality of Law by : Hanna Filipczyk

Download or read book Tax Avoidance and Rationality of Law written by Hanna Filipczyk and published by BIBLIOTEKA PRZEGLADU PODATKOWEGO. This book was released on 2017 with total page 396 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Avoidance, Tax Evasion

Author :
Publisher :
ISBN 13 :
Total Pages : 116 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Tax Avoidance, Tax Evasion by :

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.

Combating Tax Avoidance in the EU

Author : José Manuel Almudí Cid
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403501421
Total Pages : 656 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Combating Tax Avoidance in the EU by : José Manuel Almudí Cid

Download or read book Combating Tax Avoidance in the EU written by José Manuel Almudí Cid and published by Kluwer Law International B.V.. This book was released on 2018-12-20 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following each Member State's need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new transparency framework with binding anti-abuse measures and stronger instruments to challenge external threats of base erosion. This is the first and only book to provide a complete detailed analysis of the Anti-Tax Avoidance Package and other recent and ongoing European actions taken in direct taxation. With contributions from both prominent tax academics and Spain's delegates to the European meetings where these rules are debated and promulgated, the book covers such issues and topics as the following: – the development of the EU Strategy towards Aggressive Tax Planning; – recent tax-related jurisprudence of the European Court of Justice; – the Anti-Tax Avoidance Directive; – tax treaties and non-tax treaties with tax consequences both between Member States and between Member States and third countries; – code of conduct for business taxation; – automatic exchange of information; – country-by-country reporting; – arbitration in tax matters; – external strategy for effective taxation regarding non-EU countries; – competition and state aid developments in direct taxation; – the Common Consolidated Tax Base; and – digital significant presence and permanent establishment. As the EU pursues its ambitious tax agenda, taxation's contribution to EU growth and competitiveness and its part in relations with the rest of the world will come into ever clearer focus. In addition to its insights into these trends, the book's unparalleled practical information and analysis will be of great value to tax practitioners dealing with investment analysis, tax planning schemes, and other features of the current international tax landscape.

International Tax Planning and Prevention of Abuse

Author : Luc De Broe
Publisher : IBFD
ISBN 13 : 9087220359
Total Pages : 1146 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis International Tax Planning and Prevention of Abuse by : Luc De Broe

Download or read book International Tax Planning and Prevention of Abuse written by Luc De Broe and published by IBFD. This book was released on 2008 with total page 1146 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study considers how tax authorities attempt to strike down international tax avoidance structures, in particular those involving the use of conduit and base companies set up by third-country residents for purposes of "treaty shopping" and "EC-Directive shopping". The book focuses on the interaction between provisions and judicially developed doctrines of domestic tax law preventing international tax avoidance on the one hand, and norms of international law, in particular tax treaties and rules of Community law, on the other. It also considers treaty-based anti-avoidance measures such as the "beneficial ownership" requirement and "limitation on benefits" provisions. This part of the study compares and analyses the case law of Australia, Austria, Belgium, Canada, the Czech Republic, Finland, France, Germany, India, the Netherlands, Switzerland, the United Kingdom, and the United States.

Tax Avoidance and European Law

Author : Mihaela Tofan
Publisher : Taylor & Francis
ISBN 13 : 100063468X
Total Pages : 85 pages
Book Rating : 4.0/5 (6 download)

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Book Synopsis Tax Avoidance and European Law by : Mihaela Tofan

Download or read book Tax Avoidance and European Law written by Mihaela Tofan and published by Taylor & Francis. This book was released on 2022-06-07 with total page 85 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax law is one of the legal fields with the most subtle influence on European integration and EU law. The European economic cooperation project emerged with the customs union, essentially a tax law concept, and evolved alongside other topics of tax harmonization. Still, the existence of the EU tax law is disputed. The research on the topic is significant, as the integration of national economies and markets has increased substantially, both within the EU and globally. This has put a strain on domestic tax rules, which are subject to the demands of the international taxation requirements. This book explores the relationship between tax avoidance regulation and sovereignty within the European Union, analyzing the impact of the effective regulatory methods for limiting and eliminating aggressive tax planning by multinational companies. Focusing on analyzing good practice in fiscal regulation efficiency and the results generated by the tax jurisprudence both at national and European level, its main objective is to present the argument for inter-dependency between taxation and the current changes in the concept of sovereignty. It highlights where fiscal regulation has led to uniform, yet flexible, solutions for the actual fight against companies’ abusive fiscal conduct, when taking advantage of tax competition. This text will be of value to academics, researchers, and advanced students in tax law and tax avoidance regulation and their intersection with sovereignty in the context of the European Union.