Tax Evasion Through Shares

Download Tax Evasion Through Shares full books in PDF, epub, and Kindle. Read online Tax Evasion Through Shares ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!

Tax Evasion Through Shares

Author : Prashant Kumar Thakur
Publisher : Prashant Kumar Thakur
ISBN 13 : 1301858129
Total Pages : 168 pages
Book Rating : 4.3/5 (18 download)

DOWNLOAD NOW!

Book Synopsis Tax Evasion Through Shares by : Prashant Kumar Thakur

Download or read book Tax Evasion Through Shares written by Prashant Kumar Thakur and published by Prashant Kumar Thakur. This book was released on 2013-10-03 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Evasion Through Shares provides a very useful guide for officers of income tax department to catch the tax evaders who uses share transactions as medium to either evade tax or money laundering. The book , divided in three parts , includes many case laws which have to be consulted while framing assessment of share related cases. The author has also provided insights on tax evasion through derivative transactions and use of closely held companies shares to convert black money to white. The book is written by a tax officer who has devoted twenty years in investigating, enquiring the tax evasion and finally bringing evidences against the tax evaders. The book is primarily a guide for officer of Income Tax Department for investigation in share related cases. The books not only describe the ways of tax evasion, but how to detect, enquire and assess such cases.

Tax Evasion and Avoidance

Author : United States. Congress. Joint Committee on Tax Evasion and Avoidance
Publisher :
ISBN 13 :
Total Pages : 498 pages
Book Rating : 4.:/5 (319 download)

DOWNLOAD NOW!

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

Download or read book Tax Evasion and Avoidance written by United States. Congress. Joint Committee on Tax Evasion and Avoidance and published by . This book was released on 1937 with total page 498 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)

DOWNLOAD NOW!

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:

Tax Evasion and Avoidance

Author : United States. Congress. House. Committee on Ways and Means
Publisher :
ISBN 13 :
Total Pages : 138 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!

Book Synopsis Tax Evasion and Avoidance by : United States. Congress. House. Committee on Ways and Means

Download or read book Tax Evasion and Avoidance written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1937 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt:

How Does Stock Liquidity Affect Corporate Tax Avoidance? Evidence from China

Author : E. Han Kim
Publisher :
ISBN 13 :
Total Pages : 54 pages
Book Rating : 4.:/5 (13 download)

DOWNLOAD NOW!

Book Synopsis How Does Stock Liquidity Affect Corporate Tax Avoidance? Evidence from China by : E. Han Kim

Download or read book How Does Stock Liquidity Affect Corporate Tax Avoidance? Evidence from China written by E. Han Kim and published by . This book was released on 2020 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: Prior studies show stock liquidity improves price informativeness and strengthens governance. Stock price informativeness offers an incentive for managers with equity-based compensation to avoid tax. Strengthening governance, by contrast, reduces tax avoidance if diverting corporate profits for private benefits complements tax avoidance. Using an exogenous shock that drastically increased the liquidity of stocks listed in China, we find robust evidence that higher liquidity significantly increases the overall level of tax avoidance. The increase is more substantial when controlling shareholders own more shares, and when diversion is less complementary to tax avoidance. Liquidity has no significant impact on tax evasion--the most aggressive and risky tax avoidance--and at the higher ends of the tax avoidance distribution. The positive and significant effects are observed only at lower levels of tax avoidance. We attribute the weaker impact of liquidity on aggressive tax avoidance to diversion being more complementary to higher-risk tax avoidance.

Tax and Corporate Governance

Author : Wolfgang Schön
Publisher : Springer Science & Business Media
ISBN 13 : 3540772766
Total Pages : 423 pages
Book Rating : 4.5/5 (47 download)

DOWNLOAD NOW!

Book Synopsis Tax and Corporate Governance by : Wolfgang Schön

Download or read book Tax and Corporate Governance written by Wolfgang Schön and published by Springer Science & Business Media. This book was released on 2008-03-12 with total page 423 pages. Available in PDF, EPUB and Kindle. Book excerpt: Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered.

The Cheating of America

Author : Charles Lewis
Publisher : William Morrow
ISBN 13 : 9780380976829
Total Pages : 320 pages
Book Rating : 4.9/5 (768 download)

DOWNLOAD NOW!

Book Synopsis The Cheating of America by : Charles Lewis

Download or read book The Cheating of America written by Charles Lewis and published by William Morrow. This book was released on 2001-03-20 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Each year millions of income-earning adults and corporations do not pay their fair share of federal income taxes -- whether legally (tax avoidance), illegally (tax evasion), or through shady means (tax "avoision"), and their numbers are rising dramatically. In this explosive book, Charles Lewis, founder and executive director of the Center for Public Integrity, and Bill Allison, a former researcher at the Philadelphia Inquirer finger these culprits. Super-rich individuals and corporations alike are increasingly using offshore channels to hide money from the IRS, which seems to have given up on trying to catch them. Meanwhile, the rest of the population suffers. The IRS recently reported that 2,680 filers with incomes of $200,000 or more claimed they owed no taxes, up from 612 in the mid-eighties, and 85 in 1977. While audits of these wealthy taxpayers have plummeted, audits of those earning less than $25,000 per year have risen. Not only that, but in 1997 only 2.3 percent of returns filed by the richest Americans were reviewed. With The Cheating of America, Lewis and Allison aim to unmask those who are stiffing Uncle Sam, as well as the system that permits their activities. They reveal how blue-chip U.S. corporations take advantage of dubious shelters or move their taxable profits offshore. Frequently these same companies have also availed themselves of cheaper labor overseas, laying off thousands of American workers. Some estimates show that more than a trillion dollars are salted away in offshore bank accounts, beyond the reach of the Internal Revenue Service. Lewis and Allison provide a richly detailed and colorful overview of the key players -- federal legislators, the IRS, New York banks, foreign "tax havens" -- and the cottage industry that teaches aspiring dodgers how to cheat successfully. At the heart of the book are case studies of some of the most brazen individuals and corporations, including the "Benedict Arnold Billionaires" who have expatriated from the United States in order to reduce or eliminate their tax burden. With explosive investigative revelations and the authority of the Center for Public Integrity behind it, The Cheating of America will further educate all those who "pay their fair share" while the financial elite dodge their responsibility to society. Sure to enlighten and outrage, The Cheating of America is a must-read for every citizen.

Tax Havens and Measures Against Tax Evasion and Avoidance in the EEC

Author : John Francis Avery Jones
Publisher :
ISBN 13 :
Total Pages : 166 pages
Book Rating : 4.3/5 (512 download)

DOWNLOAD NOW!

Book Synopsis Tax Havens and Measures Against Tax Evasion and Avoidance in the EEC by : John Francis Avery Jones

Download or read book Tax Havens and Measures Against Tax Evasion and Avoidance in the EEC written by John Francis Avery Jones and published by . This book was released on 1974 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains, in a slightly edited version, the papers given at a conference organized by Associated Business Programmes in Amsterdam in November 1973.

Tax Avoidance

Author : Dennis Hartman
Publisher :
ISBN 13 :
Total Pages : 248 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!

Book Synopsis Tax Avoidance by : Dennis Hartman

Download or read book Tax Avoidance written by Dennis Hartman and published by . This book was released on 1930 with total page 248 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)

DOWNLOAD NOW!

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 Procedures Used in Stock Market Speculation

Author : Ovid Lisberg Harris
Publisher :
ISBN 13 :
Total Pages : 158 pages
Book Rating : 4.:/5 (495 download)

DOWNLOAD NOW!

Book Synopsis Tax Avoidance Procedures Used in Stock Market Speculation by : Ovid Lisberg Harris

Download or read book Tax Avoidance Procedures Used in Stock Market Speculation written by Ovid Lisberg Harris and published by . This book was released on 1969 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Offshore Affairs: Tax Havens Decoded

Author : Jean Fernández Clark
Publisher : Independently Published
ISBN 13 :
Total Pages : 112 pages
Book Rating : 4.6/5 (375 download)

DOWNLOAD NOW!

Book Synopsis Offshore Affairs: Tax Havens Decoded by : Jean Fernández Clark

Download or read book Offshore Affairs: Tax Havens Decoded written by Jean Fernández Clark and published by Independently Published. This book was released on 2020-04-15 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: Save a couple hundred dollars in consultancy through this book. Tax havens can allow you to llegally reduce your tax bill, access a wide range of tax treaties, open a secret and tax free bank account, protect your assets and make them lawsuit proof out of creditors reach, start your own bank or insurance company without a lot of bureaucracy, obtain a second passport with just an investment and no minimum stay required, access to foreign investment opportunities which might not be legal in your country of residency such as opening an online casino or cryptocurrency exchange, easy vessel registry, bypass capital controls. Some people even use them for illegal purposes such as tax evasion, money laundering, bribe, terrorism financing.The content herein covers from international taxation concepts, to legal and illegal uses of tax havens, as well as the features of some of the most popular tax friendly jurisdictions. You will also find out the biggest tax havens are not islands.Chapter 1 International Taxation Concepts: Worldwide VS Territorial Tax System, Tax Residency, Wire Transfers VS Payment Gateways, CFC Rules, Profit Shifting, Double Irish Dutch Sandwich Tax Avoidance Explained, Legality of offshore companies, How to by-pass third world countries' banking restrictions, Death of bearer shares, Financial Secrecy Index, Nominee Director/Shareholders, Registered Address and Agent, Local Directors, Withholding Tax, Trust Structure.Chapter 2 Legal and Illegal Offshore Activities: Access to foreign investments and market opportunities, Initial Coin Offerings and Cryptocurrency Exchange, Vessel Registry, Bypass Capital Controls, Tax Avoidance, Asset Protection, Treaty shopping, Citizenship by Investment Programs, Tax Evasion, Money Laundering, Bribe, Terrorism Financing.Chapter 3 Offshore Company Incorporation: United States, Cook Islands, United Kingdom, Singapore, Cayman Islands, Belize, Monaco, Costa Rica, Switzerland, Panama, Nevis.

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)

DOWNLOAD NOW!

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.

Corporate Profit Shifting

Author : Dorian L. Peters
Publisher :
ISBN 13 : 9781634837750
Total Pages : 171 pages
Book Rating : 4.8/5 (377 download)

DOWNLOAD NOW!

Book Synopsis Corporate Profit Shifting by : Dorian L. Peters

Download or read book Corporate Profit Shifting written by Dorian L. Peters and published by . This book was released on 2015 with total page 171 pages. Available in PDF, EPUB and Kindle. Book excerpt: Congress and the Obama Administration have expressed interest in addressing multinational corporations' ability to shift profits into low- and no-tax countries with little corresponding change in business operations. Several factors appear to be driving this interest. Economists have estimated that profit shifting results in significant tax revenue losses annually, implying that reducing the practice could help address deficit and debt concerns. Profit shifting and base erosion are also believed to distort the allocation of capital as investment decisions are overly influenced by taxes. Fairness concerns have also been raised. If multinational corporations can avoid or reduce their taxes, other taxpayers (including domestically focused businesses and individuals) may perceive the tax system as unfair. At the same time, policymakers are also concerned that American corporations could be unintentionally harmed if careful consideration is not given to the proper way to reduce profit shifting. This book is intended to assist Congress as it considers what, if any, action to curb profit shifting. This book discusses the methods used for shifting profits only to the extent that it is necessary for interpreting the data or discussing policy options. In addition, this book addresses tax havens; basic concepts and policy issues of U.S. international corporate taxation; and reforms of U.S. international taxation.

Tax Evasion Through the Netherlands Antilles and Other Tax Haven Countries

Author : United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee
Publisher :
ISBN 13 :
Total Pages : 834 pages
Book Rating : 4.:/5 (327 download)

DOWNLOAD NOW!

Book Synopsis Tax Evasion Through the Netherlands Antilles and Other Tax Haven Countries by : United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee

Download or read book Tax Evasion Through the Netherlands Antilles and Other Tax Haven Countries written by United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee and published by . This book was released on 1983 with total page 834 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Handbook of Public Economics

Author : Martin Feldstein
Publisher : Elsevier
ISBN 13 : 0080544193
Total Pages : 744 pages
Book Rating : 4.0/5 (85 download)

DOWNLOAD NOW!

Book Synopsis Handbook of Public Economics by : Martin Feldstein

Download or read book Handbook of Public Economics written by Martin Feldstein and published by Elsevier. This book was released on 2002-01-25 with total page 744 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Field of Public Economics has been changing rapidly in recent years, and the sixteen chapters contained in this Handbook survey many of the new developments. As a field, Public Economics is defined by its objectives rather than its techniques and much of what is new is the application of modern methods of economic theory and econometrics to problems that have been addressed by economists for over two hundred years. More generally, the discussion of public finance issues also involves elements of political science, finance and philosophy. These connections are evidence in several of the chapters that follow. Public Economics is the positive and normative study of government's effect on the economy. We attempt to explain why government behaves as it does, how its behavior influences the behavior of private firms and households, and what the welfare effects of such changes in behavior are. Following Musgrave (1959) one may imagine three purposes for government intervention in the economy: allocation, when market failure causes the private outcome to be Pareto inefficient, distribution, when the private market outcome leaves some individuals with unacceptably low shares in the fruits of the economy, and stabilization, when the private market outcome leaves some of the economy's resources underutilized. The recent trend in economic research has tended to emphasize the character of stabilization problems as problems of allocation in the labor market. The effects that government intervention can have on the allocation and distribution of an economy's resources are described in terms of efficiency and incidence effects. These are the primary measures used to evaluate the welfare effects of government policy.

Taxing Question Simple Answer

Author : Prashant Kumar Thakur
Publisher : Prashant Kumar Thakur
ISBN 13 : 1301766380
Total Pages : 78 pages
Book Rating : 4.3/5 (17 download)

DOWNLOAD NOW!

Book Synopsis Taxing Question Simple Answer by : Prashant Kumar Thakur

Download or read book Taxing Question Simple Answer written by Prashant Kumar Thakur and published by Prashant Kumar Thakur. This book was released on 2013-10-04 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxing Question , Simple Answer -Volume -1 is devoted to chartered accountants , lawyers , tax officers and tax practitioners to provide answers to most complex questions and difficult to find answers. The selected 25 tax questions are not easy to find answers and nothing is clear in the Income Tax Act . Supreme Court , High Courts have come to the rescue of everyone to provide answers.Following topics are dealt in the book: Section 6: Should Visit Days be Excluded For Determination of Residential Status if NRI Permanently Settles in India? Section 10(17):Are All Awards Given By Central Government Exempt From Income Tax? Section 11:Are All Charitable Trusts Prohibited from Carrying Business Activity? Section 15:Is Salary of NRI From Employers Abroad But Received in India in NRE A/c taxable? Section 15 :When Is Provident Fund Savings Taxable? Section 22: Under Which Head The Rental Income From Leasehold Property Taxed? Section 32: Can You Claim Depreciation Without Being Owner of Asset? Section 45: Whether Unutilized Amount In Capital Gains Account Scheme Received By Legal Heir Taxable? Section 45: Which Date-Booking or Possession or Registration -Is Important For Capital Gains Tax? Section 50: Can Exemption 54EC or 54F be claimed on Sale of Depreciable Asset? Section 54: Can One Get Exemption U/s 54F Even If Builder Does Not Complete House Within Three Years? Section 54: Is exemption of capital gains u/s 54 allowed even when new residential property is purchased in foreign country! Section 56 : Can a Private Limited Company Become Public Substantially Interested Company Without any IPO? Section 70: Can Short Term Capital Loss On Shares Taxable U/s 111A Be Adjusted With Short Term Loss On Land? Section 80: Can You Claim Carry Forward of Loss Despite Late Filing of Return? Section 127:Can A.O Transfer a Case to Another A.O Without any Transfer Order by CIT ? Section 139(5): Can Revised Return u/s. 139(5) be Filed Even During Scrutiny Proceedings? Section 154: Can A.O Pass Rectification Order u/s 154 Even After Time Limit? Section 148: When is Notice u/s 148 Considered Issued-at the Time of Signing by A.O or Entering in Issue Register by Clerk or Handing Over Notice to Postal Agent? Section 153A: Is issue of notice u./s 143(2) mandatory in case of assessment u/s 153A? Section 161:Can Private Trust Still Be Used For Tax Planning? Section 171: Is Order by an A.O Compulsory For Partition of HUF? Section 194A : Whether Hire Purchase EMI Payments liable to TDS u/s 194A? Section 263: Limitation Date for Invoking Sec. 263 is Counted from Assessment Order Date or Reassessment Order Date? Section 273A: Can Higher Authority Drop Penalty Proceeding Pending Before the A.O?