A Comparative Look At Regulation Of Corporate Tax Avoidance
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A Comparative Look At Regulation Of Corporate Tax Avoidance
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Author : Karen B. Brown
language : en
Publisher: Springer Science & Business Media
Release Date : 2011-12-09
A Comparative Look At Regulation Of Corporate Tax Avoidance written by Karen B. Brown and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-12-09 with Law categories.
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.
International Corporate Tax Avoidance A Review Of The Channels Magnitudes And Blind Spots
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Author : Sebastian Beer
language : en
Publisher: International Monetary Fund
Release Date : 2018-07-23
International Corporate Tax Avoidance A Review Of The Channels Magnitudes And Blind Spots written by Sebastian Beer and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-07-23 with Business & Economics categories.
This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate inversions. Moreover, it performs a meta analysis of the extensive literature that estimates the overall size of profit shifting. We find that the literature suggests that, on average, a 1 percentage-point lower corporate tax rate will expand before-tax income by 1 percent—an effect that is larger than reported as the consensus estimate in previous surveys and tends to be increasing over time. The literature on tax avoidance still has several unresolved puzzles and blind spots that require further research.
Comparative Tax Law
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Author : Victor Thuronyi
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-20
Comparative Tax Law written by Victor Thuronyi and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-20 with Law categories.
Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): • general anti-avoidance rules; • court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; • statutory interpretation; • inflation adjustment rules and the allowance for corporate equity; • value added tax systems; • concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”; • corporate-shareholder tax systems; • the relationship between tax and financial accounting; • taxation of investment income; • tax authorities’ ability to obtain and process information about taxpayers; and • systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.
The Routledge Companion To Tax Avoidance Research
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Author : Nigar Hashimzade
language : en
Publisher: Routledge
Release Date : 2017-10-02
The Routledge Companion To Tax Avoidance Research written by Nigar Hashimzade and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-02 with Business & Economics categories.
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.
Corporate Duties To The Public
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Author : Barnali Choudhury
language : en
Publisher: Cambridge University Press
Release Date : 2019-01-10
Corporate Duties To The Public written by Barnali Choudhury and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-01-10 with Law categories.
Today's economic and social context demands that corporations - once seen only as private actors - owe duties to the public.
Gaars And Judicial Anti Avoidance In Germany The Uk And The Eu
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Author : Markus Seiler
language : en
Publisher: Linde Verlag GmbH
Release Date : 2016-06-28
Gaars And Judicial Anti Avoidance In Germany The Uk And The Eu written by Markus Seiler and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-06-28 with Law categories.
GAARS: the better insight into a country’s tax system In a post-BEPS tax world and in times of an ever-increasing need for tax revenue, policy-makers are more willing than ever to tighten or adopt General Anti-Avoidance Rules (GAARs). A GAAR is typically a broad principle-based rule trying to establish the borderline between “abuse” and “use” of a law, thereby addressing the phenomenon that as long as there have been taxes, persons have been trying to reduce their tax bills. This award-winning book compares the GAARs and judicial anti-avoidance approaches of Germany, the UK and the EU. It gives a deep insight into the predominant legal traditions of the Western World, comprehensively analyses case-law and offers unique perspectives on tax law across jurisdictions. This book reveals that there is no other feature of tax law that provides a better insight into a country’s tax system than its anti-avoidance rules. GAARs and their historical background reveal so much about judicial perspectives on taxation and legal interpretation, citizens’ tax morale, drafters’ inclinations for technical or principled drafting or legislators’ willingness to confront politically sensitive issues. Understanding the role of GAARs ultimately also reveals whether they are a suitable means to counteract tax avoidance effectively. The Book is the winner of the Wolfgang Gassner-Wissenschaftspreis 2016!
Icosmi 2020
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Author : Eko Ruddy Cahyadi
language : en
Publisher: European Alliance for Innovation
Release Date :
Icosmi 2020 written by Eko Ruddy Cahyadi and has been published by European Alliance for Innovation this book supported file pdf, txt, epub, kindle and other format this book has been release on with Social Science categories.
This book is the proceeding of the International Conference on Sustainable Management and Innovation (ICoSMI 2020) that was successfully held on 14-16 September 2020 using an online platform. The conference was mainly organized by the Department of Management IPB University in collaboration with Leibniz University of Hannover, Universiti Putera Malaysia, Kasetsart University, Tun Hussein Onn University of Malaysia, Tamil Nadu Teachers Education University, Deakin University, University of Adelaide, Forum Manajemen Indonesia, FE Pakuan University, FE Gajah Mada University FEB University of North Sumatra and FEB Andalas University, SBM Bandung Institute of Technology, FEB Lampung University, Perbanas Institute Jakarta, FE Bina Nusantara University, and SBE Prasetiya Mulya University. This conference has brought academic researchers, business practitioners as well as graduate students together to exchange their experiences and research results about most aspects of innovation and sustainability, and discuss the practical challenges encountered and the solutions adopted. About 402 delegates across the world including Indonesia, Malaysia, Thailand, Spain, China, and India have attended and presented their research works in the conference. The proceeding consists of 80 high-quality papers that were selected from more than 250 submitted papers. The papers are classified into 12 themes, namely Finance for Sustainability, Industry 4.0 and Future Business Sustainability, Policy and Strategy for Sustainable Innovation and Supply Chain, Smart Agriculture Management for Environmental Sustainability, and Sustainable Human Resources. Finally, we would like to express the greatest thanks to all colleagues in the steering and organizing committee for their cooperation in administering and arranging the conference as well as reviewers for their academic works and commitment to reviewing papers.
Tax Havens
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Author : Jane Gravelle
language : en
Publisher:
Release Date : 2015
Tax Havens written by Jane Gravelle and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
This report discusses the State of the Union address, which is a communication between the President and Congress in which the chief executive reports on the current conditions of the United States and provides policy proposals for the upcoming legislative year.
Beneficial Ownership In Tax Law And Tax Treaties
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Author : Pablo A Hernández González-Barreda
language : en
Publisher: Bloomsbury Publishing
Release Date : 2020-05-28
Beneficial Ownership In Tax Law And Tax Treaties written by Pablo A Hernández González-Barreda and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-05-28 with Law categories.
This book explores the concept of beneficial ownership in equity law, the domestic tax laws of the United Kingdom, Canada and the United States, as well as its varied and increasing uses in international tax law. By analysing the evolution of beneficiary rights in equity and the use of beneficial ownership wording in tax law, the book draws a roadmap for dealing with beneficial ownership in both national and international tax law. This approach highlights those common misconceptions that can be avoided by understanding the origins of the concept and its engagement with equity, as well as the differences with tax law. However, the book does not limit itself to dealing with theoretical discussion, but also offers an instructive and detailed practical case study. Offering both academic commentary and a practitioner focus, the book will be of the utmost interest to scholars and practitioners from common and civil law countries dealing with tax and estate law, particularly given beneficial ownership's increasing relevance.
Harvard Law Review
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Author : Harvard Law Review
language : en
Publisher: Quid Pro Books
Release Date : 2013-06-10
Harvard Law Review written by Harvard Law Review and has been published by Quid Pro Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-06-10 with Law categories.
The Harvard Law Review is offered in a digital edition, featuring active Contents and URLs, linked notes, and proper ebook formatting. The contents of Issue 8 include: Article, "Racial Capitalism," by Nancy Leong Essay, "Shallow Signals," by Bert I. Huang Book Review, "All Unhappy Families: Tales of Old Age, Rational Actors, and the Disordered Life," by Ariela R. Dubler Book Review, "Lawyers, Law, and the New Civil Rights History," by Risa Goluboff Note, "Recasting the U.S. International Trade Commission’s Role in the Patent System" Note, "Juvenile Miranda Waiver and Parental Rights" Note, "The Province of the Jurist: Judicial Resistance to Expert Testimony on Eyewitnesses as Institutional Rivalry" Note, "Proposing a Locally Driven Entrepreneur Visa" In addition, the issue features student commentary on Recent Cases, including such subjects as Illinois’s ban on public carry of firearms, "bookmarking" of infringing material as a copyright violation, causation and criminals' statutory restitution, free movement rights in the EU, local bottling and the dormant commerce clause, and binding unnamed class members with a denial of class action certification. Finally, the issue includes notes on Recent Publications as well as a comprehensive Index to Volume 126 (2012-2013).