The Problem With Tax Planning Avoidance Or Evasion

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The problem with Tax-Planning - Avoidance or Evasion

Author : Sankhanath Bandyopadhyay
Publisher : GRIN Verlag
ISBN 13 : 3656333750
Total Pages : 19 pages
Book Rating : 4.6/5 (563 download)

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Book Synopsis The problem with Tax-Planning - Avoidance or Evasion by : Sankhanath Bandyopadhyay

Download or read book The problem with Tax-Planning - Avoidance or Evasion written by Sankhanath Bandyopadhyay and published by GRIN Verlag. This book was released on 2012-12-12 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: Scientific Essay from the year 2012 in the subject Law - Tax / Fiscal Law, grade: _, Jawaharlal Nehru University (Centre for Budget and Governance Accountability), course: Economics(Public Finance & Taxation), language: English, abstract: The recent verdict by Supreme Court on Vodafone case generates fresh debates on whether India needs to review her existing legal provisions particularly with respect to offshore tax laws. In this context, formal treatment and clear demarcations between tax evasion, tax avoidance and tax planning practices are imperative. The Standing Committee on Finance in its 49th Report on Direct Taxes Code bill, 2010(submitted to Parliament on 9th march, 2012) recommended Controlled Foreign Corporations (CFC) rules, Advance Pricing Agreement (APA) along with General Anti Avoidance Rule(GAAR) provision to replace the Income Tax Act, 1961 as per the International Taxation Standard and also in line with the recent Chinese Corporate Income Tax (CIT) Law introduced in 2008 to deal with offshore transactions via holding companies. Whereas introduction of GAAR is essential given the limited applications of a specific or targeted anti avoidance rule, the Committee also acknowledges the need for an appropriate Dispute Resolution Panel (DRP) as GAAR might result in a disproportionate discretionary power for the Income tax authority. The appropriate application of GAAR provision assumes a crucial role, in particular with countries lacking any Limitations of Benefit (LOB) clause (e.g. Mauritius) with India. Before entering into litigation, it might be beneficial to settle tax disputes through a bilateral negotiation in the form of Mutual Agreement Procedure (MAP), where tax authorities of the respective countries negotiate to settle disputes in a cordial manner.

The Distinction Between Tax Evasion, Tax Avoidance and Tax Planning

Author : Greg Tarrant
Publisher :
ISBN 13 :
Total Pages : 232 pages
Book Rating : 4.:/5 (244 download)

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Book Synopsis The Distinction Between Tax Evasion, Tax Avoidance and Tax Planning by : Greg Tarrant

Download or read book The Distinction Between Tax Evasion, Tax Avoidance and Tax Planning written by Greg Tarrant and published by . This book was released on 2007 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Tax Avoidance and Evasion

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)

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Book Synopsis International Tax Avoidance and Evasion by : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs

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.

Tax Avoidance Research

Author : Antonio De Vito
Publisher : Springer Nature
ISBN 13 : 3031517652
Total Pages : 185 pages
Book Rating : 4.0/5 (315 download)

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Book Synopsis Tax Avoidance Research by : Antonio De Vito

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:

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, 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.

Tax planning tax avoidance and tax evasion

Author : Asian Pacific Tax and Investment Research Centre (APTIRC)
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (142 download)

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Book Synopsis Tax planning tax avoidance and tax evasion by : Asian Pacific Tax and Investment Research Centre (APTIRC)

Download or read book Tax planning tax avoidance and tax evasion written by Asian Pacific Tax and Investment Research Centre (APTIRC) and published by . This book was released on 1983 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: APTRIC Conference 1983 on tax avoidance and evasion. Copy 2.

The Cambridge Handbook of Psychology and Economic Behaviour

Author : Alan Lewis
Publisher : Cambridge University Press
ISBN 13 : 1108547680
Total Pages : 1240 pages
Book Rating : 4.1/5 (85 download)

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Book Synopsis The Cambridge Handbook of Psychology and Economic Behaviour by : Alan Lewis

Download or read book The Cambridge Handbook of Psychology and Economic Behaviour written by Alan Lewis and published by Cambridge University Press. This book was released on 2018-02-15 with total page 1240 pages. Available in PDF, EPUB and Kindle. Book excerpt: There has recently been an escalated interest in the interface between psychology and economics. The Cambridge Handbook of Psychology and Economic Behaviour is a valuable reference dedicated to improving our understanding of the economic mind and economic behaviour. Employing empirical methods - including laboratory and field experiments, observations, questionnaires and interviews - the Handbook provides comprehensive coverage of theory and method, financial and consumer behaviour, the environment and biological perspectives. This second edition also includes new chapters on topics such as neuroeconomics, unemployment, debt, behavioural public finance, and cutting-edge work on fuzzy trace theory and robots, cyborgs and consumption. With distinguished contributors from a variety of countries and theoretical backgrounds, the Handbook is an important step forward in the improvement of communications between the disciplines of psychology and economics that will appeal to academic researchers and graduates in economic psychology and behavioral economics.

Corporate Governance Research on Listed Firms in China

Author : T. J. Wong
Publisher : Now Publishers
ISBN 13 : 9781680830989
Total Pages : 80 pages
Book Rating : 4.8/5 (39 download)

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Book Synopsis Corporate Governance Research on Listed Firms in China by : T. J. Wong

Download or read book Corporate Governance Research on Listed Firms in China written by T. J. Wong and published by Now Publishers. This book was released on 2016-03-07 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Governance Research on Listed Firms in China: Institutions, Governance and Accountability reviews prior studies and proposes new research directions for the corporate governance of China's listed firms. The primary focus is to investigate the underlying relation between China's institutional environment and its listed firms' corporate governance, and show how formal and informal governance mechanisms actually work within these firms. The monograph is organized as follows: after an introduction, Section 2 provides a discussion of the key unique institutional features in China. Section 3 reviews prior research on the effects of government ownership and control on firm performance, managerial turnover and compensation, and accounting. A number of research directions are proposed in Section 4, and Section 5 concludes the monograph.

Tax Planning, Tax Avoidance, and Tax Evasion

Author :
Publisher :
ISBN 13 : 9789971838942
Total Pages : 191 pages
Book Rating : 4.8/5 (389 download)

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Book Synopsis Tax Planning, Tax Avoidance, and Tax Evasion by :

Download or read book Tax Planning, Tax Avoidance, and Tax Evasion written by and published by . This book was released on 1984 with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Evasion and Avoidance

Author : United States. Congress. Tax Evasion and Avoidance, Joint Committee on
Publisher :
ISBN 13 :
Total Pages : 504 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Tax Evasion and Avoidance by : United States. Congress. Tax Evasion and Avoidance, Joint Committee on

Download or read book Tax Evasion and Avoidance written by United States. Congress. Tax Evasion and Avoidance, Joint Committee on and published by . This book was released on 1937 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxing Democracy

Author : Valerie Braithwaite
Publisher : Routledge
ISBN 13 : 1351895966
Total Pages : 323 pages
Book Rating : 4.3/5 (518 download)

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Book Synopsis Taxing Democracy by : Valerie Braithwaite

Download or read book Taxing Democracy written by Valerie Braithwaite and published by Routledge. This book was released on 2017-03-02 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: The integrity of tax systems as we know them are being challenged throughout the world. Tax avoidance schemes of various kinds are proving increasingly attractive and lucrative to wealthy individuals and large corporations. As governments fear the erosion of their tax base among those who are most able to contribute, the public is looking on, as one of its most public institutions attempts to re-invent itself through changing laws and administrative procedures. In this book, a number of experts develop the idea of responsive regulation in relation to taxation. They demonstrate how law in this area is undermining social norms and social norms are undermining law. A key factor in their analysis is the perception of justice. Explanations as to why the integrity of tax systems is under siege, and possible solutions, are examined.

Taxation of Multinational Corporations

Author : Jennifer Blouin
Publisher : Now Pub
ISBN 13 : 9781601985323
Total Pages : 78 pages
Book Rating : 4.9/5 (853 download)

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Book Synopsis Taxation of Multinational Corporations by : Jennifer Blouin

Download or read book Taxation of Multinational Corporations written by Jennifer Blouin and published by Now Pub. This book was released on 2012 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation of Multinational Corporations aggregates the large body of international tax literature succinctly in one location

Tax Fraud and Evasion

Author : Harry Graham Balter
Publisher :
ISBN 13 :
Total Pages : 664 pages
Book Rating : 4.:/5 (43 download)

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Book Synopsis Tax Fraud and Evasion by : Harry Graham Balter

Download or read book Tax Fraud and Evasion written by Harry Graham Balter and published by . This book was released on 1983 with total page 664 pages. Available in PDF, EPUB and Kindle. Book excerpt: This treatise covers the legal and practical ramifications of tax fraud and evasion defense. The steps a taxpayer can take when tax shelters are subjected to fraud investigations are discussed in detail. The issues surrounding the areas where "tax avoidance" shades into "tax evasion" are examined in depth.

Tax Planning, Avoidance and Evasion and Non-residents

Author : Barbara Smith
Publisher :
ISBN 13 : 9780949833600
Total Pages : 21 pages
Book Rating : 4.8/5 (336 download)

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Book Synopsis Tax Planning, Avoidance and Evasion and Non-residents by : Barbara Smith

Download or read book Tax Planning, Avoidance and Evasion and Non-residents written by Barbara Smith and published by . This book was released on 1990 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Legislating Against Tax Avoidance

Author : Rachel Anne Tooma
Publisher : IBFD
ISBN 13 : 9087220340
Total Pages : 405 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis Legislating Against Tax Avoidance by : Rachel Anne Tooma

Download or read book Legislating Against Tax Avoidance written by Rachel Anne Tooma and published by IBFD. This book was released on 2008 with total page 405 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proposes a uniform statutory GAAR for the Federation of Australia, and examines "the experiences of countries with (e.g., Australia, Canada, New Zealand and South Africa) and without (e.g., the United States of America and the United Kingdom) a statutory GAAR"--Page ix.

The Cheating of America

Author : Charles Lewis
Publisher : Harper Perennial
ISBN 13 : 9780060084318
Total Pages : 336 pages
Book Rating : 4.0/5 (843 download)

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Book Synopsis The Cheating of America by : Charles Lewis

Download or read book The Cheating of America written by Charles Lewis and published by Harper Perennial. This book was released on 2002-04-02 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Charles Lewis, Bill Allison, and a team of researchers from the Center for Public Integrity -- an organization that the National Journal called "a watchdog in the corridors of power" -- investigated how millions of high-income adults and some major corporations cheat the government of billions through tax avoidance (legal), tax evasion (illegal), or tax "avoision" (catch me if you can). Now Lewis and his team provide explosive revelations about who cheats and how they do it, from offshore banks to foreign "tax havens." Case studies of the most brazen dodgers will have taxpayers seeing red in this eye-opening report that puts the IRS on notice. Sure to enlighten and outrage, The Cheating of America is a must -- read for every citizen.