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Prevention Of Tax Avoidance

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Prevention Of Tax Avoidance

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Author : United States. Congress. House. Committee on Ways and Means
language : en
Publisher:
Release Date : 1933

Prevention Of Tax Avoidance written by United States. Congress. House. Committee on Ways and Means and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1933 with categories.

International Tax Planning And Prevention Of Abuse

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Author : Luc De Broe
language : en
Publisher: IBFD
Release Date : 2008

International Tax Planning And Prevention Of Abuse written by Luc De Broe and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Corporations categories.

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.

Prevention Of Tax Avoidance

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Author : United States. Congress. House. Committee on Ways and Means
language : en
Publisher:
Release Date : 1933

Prevention Of Tax Avoidance

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Author : United States. Congress. House. Committee on Ways and Means
language : en
Publisher:
Release Date : 1933

Prevention Of Tax Avoidance

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Author : United States. Congress. House. Committee on Ways and Means
language : en
Publisher:
Release Date : 1933

Belastingontwijking En De Eg Verdragvrijheden

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Author : Dennis Weber
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2005-01-01

Belastingontwijking En De Eg Verdragvrijheden written by Dennis Weber 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 2005-01-01 with Law categories.

This unique book investigates the extent tot which a taxpayer may invoke the freedom of movement within the Community in order to avoid national direct taxes. A Member State's right to protect its taxing authority and tax jurisdiction may collide with a Union citizen's right to free movement under Community law. The author shows what at the national level is viewed as abuse may often be viewed from an EC law perspective as invoking the Treaty freedoms. As his starting point, the author describes relevant Community law as it stands at present, whereby Member States are exclusively authorized to determine the types, tax bases, rates, and procedural aspects of direct taxes. He goes on to examine the possibilities offered by primary EC law to cross-border taxpayers who seek to avoid tax, basing his presentation on an in-depth analysis of the tax and non-tax case law of the Court of Justice of the European Communities. Among the issues raised in the course of the analysis are the following: applicability of each of the freedoms of the citizen, of goods, of workers, of establishment, of services, and of capital;tests entailed by Community law: the economic activity test, the artificiality test, and the substance test;the extent to which holding and letterbox companies may invoke the freedom of movement; andthe fiscal cohesion justification. The author describes the implicit concept of avoidance that the Court apparently uses by examining its tax and non-tax decisions in avoidance-like cases, thus offering a valuable discussion of whether the anti-abuse doctrine development by the Court is a principle of Community law. In its thorough investigation of a major current manifestation of the emblematic conflict between state taxing authority and personal freedom, this thoughtful and well-researched analysis will be of great value to tax professionals, officials, and academics not only on Europe but wherever this fundamental problem in tax law applies.

Legislating Against Tax Avoidance

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Author : Rachel Anne Tooma
language : en
Publisher: IBFD
Release Date : 2008

Legislating Against Tax Avoidance written by Rachel Anne Tooma and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Income tax categories.

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.

Tax Treaties And Developing Countries

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Author : Veronika Daurer
language : en
Publisher:
Release Date : 2014

Tax Treaties And Developing Countries written by Veronika Daurer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Double taxation categories.

Countries eliminate the burden of double taxation for their taxpayers who engage in cross-border business activities by negotiating tax treaties with other countries. In the case of developing countries, tax treaties are often entered into with the additional purpose of attracting foreign investment as a path towards development. It is not clear, however, what role such agreements play in a countryand’s development efforts. This thoroughly researched book is the first to tackle this important issue in depth. Through an analysis of the tax treaty provisions of eleven East African nations, the author unveils the actual impact of the UN Model on the tax treaty network of the countries analysed as well as the and“real-worldand” relationship between tax treaties and development. All the crucial components necessary for understanding this relationship are examined, including the following: how the UN Model (designed for developing countries) deviates from the OECD Model; to what extent developing countries actually make use of the UN Model during treaty negotiations; the various functions of tax treaties, including elimination of double taxation, allocation of taxing rights, prevention of tax avoidance and fiscal evasion, and promotion of investment activities; the question of how source and residence taxation can be justified and which of these two concepts should be given preference; exchange of information issues; the problem of tax havens; the concept of transfer pricing; the concept of permanent establishment; patterns discerned in the treaty policy of developing countries and recurring non-model provisions; treatment of business profits, royalties, and capital gains; interest exemptions; technical and administrative fees and treatment of pensions and annuities. This book underscores the importance of tax treaties for developing countries. Its contribution to our understanding of both development and international taxation, and their reciprocal relationship, cannot be overemphasized. Further, it proposes modifications to the UN Model and its Commentary and suggests wording for additional provisions reflecting the tax treaty policy of the countries analysed in the book. The book will thus prove of immeasurable value to practitioners, academics, and policymakers in these disciplines.

Building Transparent Tax Compliance By Banks

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2009-07-07

Building Transparent Tax Compliance By Banks written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-07-07 with categories.

This book analyses the nature of banking, its complex financing transactions and how they are used by both banks and their clients in tax planning. It also explores the processes that banks use to manage tax risk and the prevention, detection and response strategies applied by revenue bodies.

Tax Avoidance

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Author : Institute for Fiscal Studies (Great Britain). Tax Law Review Committee
language : en
Publisher:
Release Date : 1997

Tax Avoidance written by Institute for Fiscal Studies (Great Britain). Tax Law Review Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Tax evasion categories.

Prevention Of Tax Avoidance

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