Tax Avoidance And Anti Avoidance Measures In Major Developing Economies
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Tax Avoidance And Anti Avoidance Measures In Major Developing Economies
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Author : Phyllis Mo
language : en
Publisher: Bloomsbury Publishing USA
Release Date : 2003-10-30
Tax Avoidance And Anti Avoidance Measures In Major Developing Economies written by Phyllis Mo and has been published by Bloomsbury Publishing USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-10-30 with Business & Economics categories.
Tax avoidance and evasion have an important effect on the economic development of every economy. Developing economies are particularly vulnerable to tax avoidance and evasion due to inadequacies in their institutional framework and the lack of sufficient expertise and resources to monitor the intricacies of this issue. Given the far-reaching effect of revenue losses due to tax noncompliance, many developing countries have undertaken tax reforms to improve their tax administration and implemented various anti-avoidance measures to combat tax evasion. This book provides an overview of recent tax reforms and institutional frameworks of four major developing economies, China, India, Brazil, and Mexico, with a focus on China. Most important, this book investigates the tax avoidance behaviors as well as their anti-avoidance legislation. In particular, this book includes an in-depth empirical study on tax noncompliance behaviors of foreign investors detected by the Chinese tax authorities. The empirical evidence on how tax policy and other corporate factors affect tax avoidance behavior helps public policy makers improve tax compliance through designing legislative and administrative measures. Though the findings pertain to China, the largest developing economy, the results should be a useful reference for other developing countries.
Tax Avoidance And Anti Avoidance Measures In Major Developing Economies
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Author : Phyllis Lai Lan Mo
language : en
Publisher:
Release Date : 2003
Tax Avoidance And Anti Avoidance Measures In Major Developing Economies written by Phyllis Lai Lan Mo and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Tax administration and procedure categories.
General Anti Avoidance Rules For Major Developing Countries
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Author : Paulo Rosenblatt
language : en
Publisher:
Release Date : 2015
General Anti Avoidance Rules For Major Developing Countries written by Paulo Rosenblatt and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with Law categories.
This book describes anti-avoidance issues in three major developing nations (India, Brazil, and South Africa) and analyses all relevant case law pertaining to relatively successful general anti-avoidance rules (GAARs) in such developed jurisdictions as the UK, Australia, Canada, New Zealand, Hong Kong, France and Spain. It is based on analysis of more than 100 cases and over 500 legal references, as well as statutory legislation and administrative guidelines. The book shows why developing countries need their own tailor-made anti-avoidance systems, and it describes the features of GAARs relevant to developing countries, including the fastest routes, the paths that require caution and the directions to avoid.
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.
Transfer Pricing And Developing Economies
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Author : Joel Cooper
language : en
Publisher: World Bank Publications
Release Date : 2017-01-05
Transfer Pricing And Developing Economies written by Joel Cooper and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-01-05 with Business & Economics categories.
Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country’s potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm’s length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country’s tax base and raising additional revenue with investment climate considerations wherever appropriate.
International Tax Primer
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Author : Brian J. Arnold
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2019-01-14
International Tax Primer written by Brian J. Arnold 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 2019-01-14 with Law categories.
Tax practitioners, multinational companies and national tax authorities have relied on this indispensable resource since its first edition nearly two decades ago. The Primer provides the reader with an introductory analysis of the major issues that a country must confront in designing its international tax rules and coordinating those rules with the tax systems of its trading partners, with numerous examples drawn from the practices of both developed and developing countries. This fourth edition follows the format and sequence of earlier editions but adds details on ongoing developments surrounding the Organisation for Economic Co-operation and Development's (OECD) base erosion and profit shifting (BEPS) project, updates to the OECD and UN Model Conventions, the 2017 US tax reform, the EU anti-tax avoidance directive, and continuing issues concerning the digital economy. The book strikes a balance between the specific and the general by illustrating the fundamental principles and structure of international tax with frequent reference to actual practice in a variety of countries. Coverage includes the following: • role of the tax adviser in planning international transactions; • taxation of residents on foreign income and of nonresidents on domestic income; • mechanisms used to mitigate the risks to taxpayers of international double taxation; • transfer pricing rules to prevent the avoidance of tax by multinational corporations; • anti-avoidance measures dealing with tax havens, treaty shopping, and other offensive tax planning activities; • overview and analysis of the provisions of bilateral tax treaties and the OECD and UN Model Treaties on which they are generally based; and • challenges posed by taxation of income derived from the digital economy. An extensive glossary of international tax terms is included. With examples of typical international tax planning techniques and descriptions of the work of the major international organizations that play an important role with respect to international tax, the Primer remains the preeminent first recourse for professionals in the field. Although of greatest value to students, tax practitioners and government officials confronting international tax for the first time, this book is sure to continue in use by tax professionals at every level of experience and on a worldwide basis.
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 Tax Avoidance And Evasion
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Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
language : en
Publisher: Organization for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre
Release Date : 1987
International Tax Avoidance And Evasion written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and has been published by Organization for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Double taxation categories.
Compilation of four related studies.
Critical Issues In Taxation And Development
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Author : Clemens Fuest
language : en
Publisher: MIT Press
Release Date : 2013-04-12
Critical Issues In Taxation And Development written by Clemens Fuest and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-04-12 with Business & Economics categories.
Experts analyze the policy challenges of taxation in developing countries, including corruption, tax evasion, and ineffective political structures. Many developing countries find it difficult to raise the revenue required to provide such basic public services as education, health care, and infrastructure. Complicating the policy challenges of taxation in developing countries are issues that most developed countries do not face, including widespread corruption, tax evasion and tax avoidance, and ineffective political structures. In this volume, experts investigate crucial challenges confronted by developing countries in raising revenue. After a comprehensive and insightful overview, each chapter uses modern empirical methods to study a single critical issue essential to understanding the effects of taxes on development. Topics addressed include the effect of taxation on foreign direct investment; forms of corruption, tax evasion, and tax avoidance that are specific to developing countries; and issues related to political structure, including the negative effects of fiscal decentralization on the effectiveness of developmental aid and the relationship between democracy and taxation in Asian, Latin American, and European Union countries that have recently experienced both political and economic transitions. Contributors Clemens Fuest, Timothy Goodspeed, Shafik Hebous, Michael Keen, Christian Lessmann, Boryana Madzharova, Giorgia Maffini, Gunther Markwardt, Jorge Martinez-Vazquez, Paola Profeta, Riccardo Puglisi, Nadine Riedel, Simona Scabrosetti, Johannes Stroebel, Mirco Tonin, Arthur van Benthem, Li Zhang, George Zodrow
The Economics Of International Tax Avoidance Political Power Vs Economic Law
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Author : Barry Bracewell-Milnes
language : en
Publisher: Springer
Release Date : 1980-12-15
The Economics Of International Tax Avoidance Political Power Vs Economic Law written by Barry Bracewell-Milnes and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1980-12-15 with Business & Economics categories.
This monograph analyses the conditions in which gains or losses from international tax avoidance are more or less likely for the avoiding taxpayer, the rest of the taxpaying community and the tax authorities at home and abroad and names the countries whose tax systems render them most exposed to these gains and losses. The conclusion is that national governments and intergovernmental organisations seeking to suppress international tax avoidance may do more harm than good to the tax revenues as well as to the taxpaying communitites of the countries concerned, especially if the avoidance is formal rather than substantial in character, and that all measures against international tax avoidance should be supported by an economic estimate of the gains and losses from avoidance and the losses and gains from its suppression.