Tax Avoidance And The Law
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Tax Avoidance And The Rule Of Law
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Author : Graeme Stuart Cooper
language : en
Publisher:
Release Date : 1997
Tax Avoidance And The Rule Of Law written by Graeme Stuart Cooper and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Conflict of laws categories.
Tax Avoidance & the Rule of Law is based, in part, on discussions held at a conference in Sydney, in May 1995 on the topic: The Rule of Law & Anti-Avoidance Rules - Tax Administration in a Constitutional Democracy. The papers are reproduced in this publication, along with contributions from other eminent scholars. This volume of essays provides an excellent source of information which looks at the operation of the General Anti-Avoidance Rules (GAARs) often enacted by governments in their tax statutes. Particularly examined in the essays is the extent to which there may be a conflict between GAARs, & the tradition of the rule of law. The book is divided into a preface & three sections, as follows: * Preface - This looks at conflicts, challenges & choices: the Rule of Law & anti-avoidance rules * Part I - The Rule of Law & the Constitutional Framework: Subjects covered include tax avoidance in economics, law & public choice; the role of judges, judicial interpretation & the role of anti-abuse provisions in tax law; & tax reform in a quasi-constitutional perspective * Part II - The Operation of Anti-Avoidance Rules: This section covers the Canadian general anti-avoidance rule; the Australian tax avoidance experience & responses; & the Swedish experiment with a general anti-avoidance rule * Part III - Alternatives to Anti-Avoidance Rules: Topics covered in this section include reducing tax avoidance by changing structures, processes & drafting; & the politics & practicalities of checking tax avoidance in the United States Tax Avoidance & the Rule of Law was compiled by the IBFD in cooperation with the Australian Tax Research Foundation. The book was edited by Graeme S. Cooper.
Tax Avoidance Law In New Zealand Edition 2
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Author : James Coleman
language : en
Publisher: CCH New Zealand Limited
Release Date : 2013-07-01
Tax Avoidance Law In New Zealand Edition 2 written by James Coleman and has been published by CCH New Zealand Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-01 with Business & Economics categories.
This second edition of the authoritative text by James Coleman discusses New Zealand jurisprudence on the general anti-avoidance provision. It enables practitioners to comply with the provision with increased confidence and predict with greater certainty when it applies. The book includes detailed coverage of the Supreme Court judgment in Ben Nevis and subsequent decisions by that Court on the application of the general anti-avoidance provision. Tax Avoidance Law in New Zealand deals with the tests for what constitutes tax avoidance in the light of that judgment. It also deals with the interrelationship between the specific provisions of the Income Tax Act and the general anti-avoidance provision, the relationship between the general anti-avoidance provision and specific anti-avoidance provisions, and the concept of sham.
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.
Tax Avoidance
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Author : Rebecca Murray
language : en
Publisher: Sweet & Maxwell
Release Date : 2012
Tax Avoidance written by Rebecca Murray and has been published by Sweet & Maxwell this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Business & Economics categories.
This is the definitive, annually updated guide to the work of the Takeover Panel. It describes the role and purpose of the Panel, then examines and gives guidance on all the rules, explaining the responsibilities and actions of each party. It is essential reading for anyone active in mergers and acquisitions
Tax Avoision
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Author : Alfred Roman Ilersic
language : en
Publisher:
Release Date : 1979
Tax Avoision written by Alfred Roman Ilersic and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979 with Law categories.
A series of essays about tax avoidance and evasion written in 1979.
Tax Evasion
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Author : Tom Bingham
language : en
Publisher:
Release Date : 1980
Tax Evasion written by Tom Bingham and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1980 with Tax evasion categories.
Introducing A General Anti Avoidance Rule Gaar
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Author : Mr.Christophe J Waerzeggers
language : en
Publisher: International Monetary Fund
Release Date : 2016-01-31
Introducing A General Anti Avoidance Rule Gaar written by Mr.Christophe J Waerzeggers 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 2016-01-31 with Business & Economics categories.
Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one specific legal instrument (being, a statutory general anti-avoidance rule (GAAR)) which is often considered by authorities to combat unacceptable tax avoidance practices. A GAAR is typically designed to strike down those otherwise lawful practices that are found to be carried out in a manner which undermines the intention of the tax law such as where a taxpayer has misused or abused that law. However, the objective of combating unacceptable tax avoidance can itself make the legal design of a GAAR complex. This is simply because the phrase “tax avoidance” means different things to different people. Whatever the form of a GAAR, it should give effect to a policy that seeks to strike down blatant, artificial or contrived arrangements which are tax driven. However, the GAAR should be designed and applied so as not to inhibit or impede ordinary commercial transactions. This Tax Law IMF Technical Note discusses and explores how drawing a line between those arrangements which should be caught by the GAAR is a matter of degree and can be delicate.
A Guide To The Anti Tax Avoidance Directive
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Author : Werner Haslehner
language : en
Publisher: Edward Elgar Publishing
Release Date : 2020-06-26
A Guide To The Anti Tax Avoidance Directive written by Werner Haslehner and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-06-26 with Law categories.
This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.
Tax Avoidance And European Law
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Author : Mihaela Tofan
language : en
Publisher: Taylor & Francis
Release Date : 2022-06-07
Tax Avoidance And European Law written by Mihaela Tofan and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-06-07 with Law categories.
Tax law is one of the legal fields with the most subtle influence on European integration and EU law. The European economic cooperation project emerged with the customs union, essentially a tax law concept, and evolved alongside other topics of tax harmonization. Still, the existence of the EU tax law is disputed. The research on the topic is significant, as the integration of national economies and markets has increased substantially, both within the EU and globally. This has put a strain on domestic tax rules, which are subject to the demands of the international taxation requirements. This book explores the relationship between tax avoidance regulation and sovereignty within the European Union, analyzing the impact of the effective regulatory methods for limiting and eliminating aggressive tax planning by multinational companies. Focusing on analyzing good practice in fiscal regulation efficiency and the results generated by the tax jurisprudence both at national and European level, its main objective is to present the argument for inter-dependency between taxation and the current changes in the concept of sovereignty. It highlights where fiscal regulation has led to uniform, yet flexible, solutions for the actual fight against companies’ abusive fiscal conduct, when taking advantage of tax competition. This text will be of value to academics, researchers, and advanced students in tax law and tax avoidance regulation and their intersection with sovereignty in the context of the European Union.
Lawful Income Tax Avoidance For The Qualified Wages And Salaries Of Natural Persons
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Author : American Association for Lockean Liberty Inc.
language : en
Publisher: Xlibris Corporation
Release Date : 2010-09-16
Lawful Income Tax Avoidance For The Qualified Wages And Salaries Of Natural Persons written by American Association for Lockean Liberty Inc. and has been published by Xlibris Corporation this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-09-16 with Law categories.
This book is a wake-up call to the American legal community, and an insistence that it answer to the silent distress of millions of financially overburdened working people. Because of the unique structure of our legal system, American lawyers have a moral and legal duty to enforce certain tax constraints on government that would favor workers, and lawyers are failing miserably. Support my nonprofit to help lawyers everywhere recognize our Constitutions two classes of taxation, so they and their clients can eventually know the difference between taxes: (1) on property under the Direct Tax Clauses, (2) on income derived from property sources under the Sixteenth Amendment, and (3) on income derived from non-property sources under the Uniformity (or Indirect Tax) Clause. By analyzing the history of Supreme Court tax cases, starting with Hylton (1796) and ending with Lopez (1995), and dividing the cases into three eras, this book will help you understand why the American tax system is the most unique and revolutionary in history.