A Comparative Look at Regulation of Corporate Tax Avoidance
(Sprache: Englisch)
This volume is a one of a kind compilation of the anti-avoidance laws of over 20 countries, including Europe, North America, Asia, and Africa. It surveys the similarities and differences in the anti-avoidance regimes and contains detailed chapters examining...
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This volume is a one of a kind compilation of the anti-avoidance laws of over 20 countries, including Europe, North America, Asia, and Africa. It surveys the similarities and differences in the anti-avoidance regimes and contains detailed chapters examining the moral and legal dimensions of the problem of tax avoidance presented in each country.
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 transactions solely to minimize tax liability. They frustrate the ability of governments to collect sufficient revenue to provide essential public goods and services and infrastructure. Moreover, unchecked tax avoidance threatens to establish an elite class of taxpayers that can avoid obligations.
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 transactions solely to minimize tax liability. They frustrate the ability of governments to collect sufficient revenue to provide essential public goods and services and infrastructure. Moreover, unchecked tax avoidance threatens to establish an elite class of taxpayers that can avoid obligations.
Klappentext zu „A Comparative Look at Regulation of Corporate Tax Avoidance “
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 in a manner unintended by the legislature. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous transactions solely to minimize tax liability. They frustrate the ability of governments to collect sufficient revenue to provide essential public goods and services and infrastructure. Moreover, unchecked tax avoidance threatens to establish an elite class of taxpayers that can avoid obligations, while other taxpayers lacking sophisticated tax advisors are left to shoulder more than their fair share of the tax burden. Increasingly, governments have been forced to address tax avoidance through a variety of legislative responses, including general anti-avoidance rules (GAARs), targeted anti-avoidance rules (TAARs), disclosure regimes and special penalty provisions. Informal cooperation has resulted in parallel developments across borders. This volume surveys the anti-avoidance laws of more than 20 countries, including Europe, North America, Asia, and Africa. It contains an introductory chapter that surveys the similarities and differences in the anti-avoidance regimes. It contains detailed chapters surveying the moral and legal dimensions of the problem presented in each of more than 20 countries.
Inhaltsverzeichnis zu „A Comparative Look at Regulation of Corporate Tax Avoidance “
I. Preface; Karen B. Brown.- II. Overview of Country Reports; Karen B. Brown.- III. Country Reports.- Australia; Maurice Cashmere.- Canada; Carl McArthur.- China; Kevin Holmes.- Croatia; Natasa Zunic Kovacevic.- France; Daniel Gutmann.- Germany;Ulrich Palm.- Hungary; Eva Erdos, Zoltan Nagy and Zoltan Varga.- Italy; Carlo Garbarino.- Japan; Keigo Fuchi.- Netherlands; Raymond Luja.- New Zealand; Zoë Prebble and John Prebble.- Poland; Bogumil Brezezinski and Krzysztof Lasinski-Sulecki.- Slovenia; Nana Sumrada.- Taiwan; Keh-Chang Gee and Yuan-Chun (Martin) Lan.- United Kingdom; Sandra Eden.- United States; Tracy Kaye.- IV. Appendix (Diagram of Anti-Avoidance Law by Country).- V. List of Contributors.
Bibliographische Angaben
- 1st Edition, 384 Seiten, 3 Schwarz-Weiß-Abbildungen, Maße: 16 x 24,1 cm, Gebunden, Englisch
- Herausgegeben: Karen B. Brown
- Verlag: Springer Netherlands
- ISBN-10: 9400723415
- ISBN-13: 9789400723412
- Erscheinungsdatum: 10.12.2011
Sprache:
Englisch
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