Tax Fraud in Belgium

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Author :
Publisher : Maklu
ISBN 13 : 9046603008
Total Pages : 126 pages
Book Rating : 4.0/5 (466 download)

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Book Synopsis Tax Fraud in Belgium by : Geert Delrue

Download or read book Tax Fraud in Belgium written by Geert Delrue and published by Maklu. This book was released on 2009 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book explains the procedures in penal investigations of tax fraud in Belgium. This investigation is the mostly set up after a report from the competent tax administration or police. The essence of the penal investigation must necessarily concentrate on those issues from which it can be discerned that the person or company in question is guilty of tax fraud. This must be expressed by the responsible tax officials, the suspects, the accomplices and the witnesses, and also from the various obtained information and the analysis of the data gathered. Furthermore, the diversity of taxes (income tax, VAT, registration and inheritance taxes, customs and excise taxes) must be also taken into account. In spite of the fact that tax investigations differs from case to case, it is possible to specify a series of procedures which can be followed in each case of tax fraud investigation. The content of this book is focused on the manner in which a penal tax dossier may be composed and what it must contain. Daily cases of tax fraud are being treated, rather than the more advanced cases of tax fraud.

Tax Evasion and Tax Havens since the Nineteenth Century

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Author :
Publisher : Springer Nature
ISBN 13 : 3031181190
Total Pages : 401 pages
Book Rating : 4.0/5 (311 download)

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Book Synopsis Tax Evasion and Tax Havens since the Nineteenth Century by : Sébastien Guex

Download or read book Tax Evasion and Tax Havens since the Nineteenth Century written by Sébastien Guex and published by Springer Nature. This book was released on 2023-04-18 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collective book offers a panorama of the history of tax evasion, tax avoidance and tax havens from the nineteenth century to the present day, based on the latest research in contemporary history. It aims to show that this phenomenon is at the heart of global capitalism, partly as a response of the ruling classes to the rise of progressive taxation, but for other reasons too: notably the development of a powerful tax evasion and avoidance industry in different countries. The book argues that tax competition between states has stimulated the development of tax havens. It discusses the notion of the ‘tax haven’ and proposes a more rigorous concept - that of the ‘tax predator’. Finally, the book sheds light on the socio-political conflicts that have developed around tax evasion and the way in which states have fought against or tolerated the phenomenon.

International Tax Planning and Prevention of Abuse

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Author :
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.

Legal Aspects of Banking Regulation

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Publisher : PULP
ISBN 13 : 0981442072
Total Pages : 354 pages
Book Rating : 4.9/5 (814 download)

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Book Synopsis Legal Aspects of Banking Regulation by : Kenneth Kaoma Mwenda

Download or read book Legal Aspects of Banking Regulation written by Kenneth Kaoma Mwenda and published by PULP. This book was released on 2010 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: Legal aspects of banking regulation: Common law perspectives from Zambiaby Kenneth K Mwenda2010ISBN: 978-0-9814420-7-5Pages: 330Print version: AvailableElectronic version: Free PDF available.

Miscellaneous tax provisions

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Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Miscellaneous tax provisions by : United States. Congress. Joint Committee on Internal Revenue Taxation

Download or read book Miscellaneous tax provisions written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1976 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Compliance and Tax Morale

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Author :
Publisher : Edward Elgar Publishing
ISBN 13 : 1847207200
Total Pages : 318 pages
Book Rating : 4.8/5 (472 download)

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Book Synopsis Tax Compliance and Tax Morale by : Benno Torgler

Download or read book Tax Compliance and Tax Morale written by Benno Torgler and published by Edward Elgar Publishing. This book was released on 2007-01-01 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book will be of considerable assistance to students and other researchers working in the area of compliance behaviour, or more generally, in the area of designing empirical studies. Margaret McKerchar, The British Accounting Review Torgler s book is a valuable contribution to the tax field, especially as it pioneers research into tax morale that is in its infancy and helps redress the US domination of the tax-compliance literature. It places econometric analysis where it rightly belongs as the supporting act, not the main feature! and takes a holistic approach in attempting to explain the complex area of human behaviour that tax compliance involves, whatever the country. Jeff Pope, Agenda Benno Torgler has written an exciting and important book. His careful and imaginative use of survey and experimental data explores important behavioral and institutional dimensions of tax policy and administration that have been too long neglected. The book provides a thorough exposition of what we now know about these issues as well as a rich menu of suggestions about how to do empirical research on the relation between citizens and states and how to build social capital through rethinking how states tax their citizens. Richard M. Bird, University of Toronto, Canada The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens attitudes towards paying taxes (defined as tax morale) help to explain the high degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new insights into the factors that shape the emergence and maintenance of citizens willingness to cooperate with tax legislations in different societies. Distinctive in its examination of citizen tax morale and tax compliance, this book will be of great interest to academics, researchers and students concerned with economics, political science, sociology, social psychology and accounting. It will also appeal to policymakers and practitioners.

The Substantive Law of the EU

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Publisher : Oxford University Press
ISBN 13 : 0192857886
Total Pages : 738 pages
Book Rating : 4.1/5 (928 download)

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Book Synopsis The Substantive Law of the EU by : Catherine Barnard

Download or read book The Substantive Law of the EU written by Catherine Barnard and published by Oxford University Press. This book was released on 2022-08-04 with total page 738 pages. Available in PDF, EPUB and Kindle. Book excerpt: The leading textbook on the four freedoms, popular with students and academics alike. This authoritative text offers a unique balance of comprehensive, detailed coverage in a concise and readable style, providing a critical and thorough analysis of the key principles of the substantive law of the EU. An introductory chapter provides valuable context on the governance of the internal market, its evolution, and the theories behind its key principles. Each of the freedoms is then dealt with in turn, covering goods, persons, services, and capital, before moving on to discuss harmonization, the regulation of the internal market, and its future. Additional useful detail is captured in footnotes, while directed further reading lists provide support for independent study and research. This thorough coverage is fully supported by engaging case studies throughout the book which place the law in context, helping students to understand the complexities of the subject and exploring the practical implications of EU law. Diagrams, flowcharts, and tables offer further detail and illustrate key ideas and processes in an easily accessible format, while chapter overviews, chapter content lists, and a clear structure ensure readers remain on track and can find information quickly. Digital formats and resources The 7th edition is available for students and institutions to purchase in a variety of formats, and is supported by online resources. -The e-book offers a mobile experience and convenient access along with functionality tools, navigation features, and links that offer extra learning support: www.oxfordtextbooks.co.uk/ebooks -The online resources include: figures from the book, useful web links and further reading advice, and a searchable table of equivalences for easy reference

Belgium: Selected Issues

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1513598597
Total Pages : 59 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Belgium: Selected Issues by : International Monetary Fund. European Dept.

Download or read book Belgium: Selected Issues written by International Monetary Fund. European Dept. and published by International Monetary Fund. This book was released on 2021-09-15 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: Selected Issues

Treaties and International Agreements Registered Or Filed and Recorded with the Secretariat of the United Nations

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Author :
Publisher : The Stationery Office
ISBN 13 : 9780119890501
Total Pages : 548 pages
Book Rating : 4.8/5 (95 download)

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Book Synopsis Treaties and International Agreements Registered Or Filed and Recorded with the Secretariat of the United Nations by : United Nations Staff

Download or read book Treaties and International Agreements Registered Or Filed and Recorded with the Secretariat of the United Nations written by United Nations Staff and published by The Stationery Office. This book was released on 2003 with total page 548 pages. Available in PDF, EPUB and Kindle. Book excerpt: Treaties and International Agreements Registered or Filed and Recorded with the Secretariat of the United Nations

The Economic Psychology of Tax Behaviour

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Publisher : Cambridge University Press
ISBN 13 : 9781107321175
Total Pages : 278 pages
Book Rating : 4.3/5 (211 download)

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Book Synopsis The Economic Psychology of Tax Behaviour by : Erich Kirchler

Download or read book The Economic Psychology of Tax Behaviour written by Erich Kirchler and published by Cambridge University Press. This book was released on 2007-06-21 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on tax compliance, with a focus on tax evasion, and integrates the findings into a model based on the interaction climate between tax authorities and taxpayers. The interaction climate is defined by citizens' trust in authorities and the power of authorities to control taxpayers effectively; depending on trust and power, either voluntary compliance, enforced compliance or no compliance are likely outcomes. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this book will appeal to researchers in economic psychology, behavioural economics and public administration.

European Union Law

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Publisher : Cambridge University Press
ISBN 13 : 1108463592
Total Pages : 1139 pages
Book Rating : 4.1/5 (84 download)

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Book Synopsis European Union Law by : Damian Chalmers

Download or read book European Union Law written by Damian Chalmers and published by Cambridge University Press. This book was released on 2019-09-12 with total page 1139 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most current, contextual and authoritative EU law text, including Brexit, the euro, and the migration crisis.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belgium 2013 Phase 2: Implementation of the Standard in Practice

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264192069
Total Pages : 111 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belgium 2013 Phase 2: Implementation of the Standard in Practice by : OECD

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belgium 2013 Phase 2: Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2013-11-22 with total page 111 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the “Phase 2: Implementation of the Standard in Practice” review for Belgium, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction.

Corruption, Integrity and the Law

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Author :
Publisher : Routledge
ISBN 13 : 1000028682
Total Pages : 227 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Corruption, Integrity and the Law by : Nicholas Ryder

Download or read book Corruption, Integrity and the Law written by Nicholas Ryder and published by Routledge. This book was released on 2020-02-11 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: Globalisation has opened new avenues to corruption. Corrupt practices are proliferating not only within national borders but across different countries. Despite many national and international anti-corruption bodies and strategies, corruption far from being eradicated. There is an urgent global demand for a better understanding of corruption as a phenomenon and a thorough assessment of the existing regulatory remedies, towards the establishment of more effective (and possibly uniform) anti-corruption measures. Our previous collection, Corruption in the Global Era (Routledge, 2019), analysed the causes, the sources, and the forms of manifestation of global corruption. An ideal continuation of that volume, this book moves from the analysis of the phenomenon of corruption to that of the regulatory remedies against corruption and for the promotion of integrity. Corruption, Integrity and the Law provides a unique interdisciplinary assessment of the global anti-corruption legal framework. The collection gathers top experts in different fields of both the academic and the professional world – including criminal law, EU law, international law, competition law, corporate law and ethics. It analyses legal instruments adopted not only at a supranational level but also by different countries, in the attempt of establishing an interdisciplinary and comparative dialogue between theory and practice and between different legal systems towards a better global promotion of integrity. This book will be of value to researchers, academics and students in the fields of law, criminology, sociology, economics, ethics as well as professionals – especially solicitors, barristers, businessmen and public servants.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belgium 2011 (Supplementary Report) Phase 1: Legal and Regulatory Framework

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264989072
Total Pages : 48 pages
Book Rating : 4.2/5 (649 download)

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Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belgium 2011 (Supplementary Report) Phase 1: Legal and Regulatory Framework by : OECD

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belgium 2011 (Supplementary Report) Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2011-09-12 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Supplementary Phase 1 Peer Review Report for Belgium.

Belgian National Income During the Interwar Period

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Publisher : Leuven University Press
ISBN 13 : 9789058673497
Total Pages : 428 pages
Book Rating : 4.6/5 (734 download)

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Book Synopsis Belgian National Income During the Interwar Period by : Stef Peeters

Download or read book Belgian National Income During the Interwar Period written by Stef Peeters and published by Leuven University Press. This book was released on 2005 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt: Historical national accounting is nowadays recognized as an important field of research in economic history. Nevertheless the sub discipline also receives a lot of criticism. Several estimates would be based on shaky data material so that the outcome would in part reflect the personal opinion of those who produced the series. Moreover in some publications the estimation methods are explained in very vague terms thereby making a duplication of the results almost impossible. This book tries to remedy these critiques. The estimation procedures of the various components of Belgian national income between 1920 and 1939 are thoroughly discussed and explained.The book also falsifies the proposition that "Belgium is a country without statistics". There are many series available but they are scattered over many publications and therefore often difficult to find. One merit of this book is that it brings together quantitative material from very diverse sources and origins. Not only economic historians will benefit from the wealth of statistics presented here, but also e.g. social historians.

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264424083
Total Pages : 355 pages
Book Rating : 4.2/5 (644 download)

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Book Synopsis Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD

Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

European Union Law

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Author :
Publisher : Oxford University Press, USA
ISBN 13 : 0199686114
Total Pages : 929 pages
Book Rating : 4.1/5 (996 download)

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Book Synopsis European Union Law by : Catherine Barnard

Download or read book European Union Law written by Catherine Barnard and published by Oxford University Press, USA. This book was released on 2014 with total page 929 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook offers students a relevant, case-focused account of EU law. Under the experienced editorship of Catherine Barnard and Steve Peers, it draws together a range of perspectives on EU law designed to introduce students to the key debates and case law which shape this vast subject.