Tax Avoidance And The Law

Author : Karen B. Brown
Publisher : Springer Science & Business Media
Page : 387 pages
File Size : 43,7 Mb
Release : 2011-12-09
Category : Law
ISBN : 9789400723429

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A Comparative Look at Regulation of Corporate Tax Avoidance by Karen B. Brown Pdf

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.

Author : Graeme Stuart Cooper
Publisher : Unknown
Page : 378 pages
File Size : 42,6 Mb
Release : 1997
Category : Conflict of laws
ISBN : 9070125986

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Tax Avoidance and the Rule of Law by Graeme Stuart Cooper Pdf

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.

Author : Harry Erlichman
Publisher : Unknown
Page : 309 pages
File Size : 49,8 Mb
Release : 2002-01-01
Category : General Anti-Avoidance Rule
ISBN : 155221060X

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Tax Avoidance in Canada by Harry Erlichman Pdf

The introduction of section 245, the General Anti-Avoidance Rule (GAAR), as part of the 1987 reforms to the Income Tax Act generated considerable controversy. After an initial flurry of commentary, the tax community patiently awaited both the application of the GAAR by the Canada Customs and Revenue Agency and its interpretation by the courts. Now that the first judicial stirrings have been felt, it is an appropriate time to reconsider the role of the GAAR in light of developments in Canada and abroad. This book brings together writers who represent a cross section of the tax bar--public and private practitioners, and academics--whose views reflect the spectrum of debate over section 245. The book analyses the text of section 245 and the existing body of case law, and suggests a set of principles for its application. It examines the legislative history of the provision, the case law that led to its creation, the principles of interpretation of tax statutes and tax treaties, and the comparable provisions in other jurisdictions. The analysis is current to December 2001 making this book the most up-to-date resource currently available on the GAAR in Canada. Topics include: The Statutory Context of the GAAR; The Relationship Between Statutory Interpretation and Tax Avoidance; General Anti-Avoidance in the United Kingdom; Development of the GAAR in the Case Law; The GAAR and Canada's Tax Treaties Contributors: Brian J. Arnold, Goodmans; Harry Erlichman, Justice Canada; Ian Roxan, The London School of Economics and Political Science; Livia Singer, Justice Canada; David E. Spiro, Justice Canada; Susan L. Van Der Hout, Osler, Hoskin Harcourt; Marilyn Vardy, Justice Canada; Jillian M. Welch, McCarthy Tetrault LLP; and James R. Wilson, Wilson and Partners. Foreword by Peter Hogg, Professor and Dea

Author : Anonim
Publisher : Unknown
Page : 118 pages
File Size : 47,9 Mb
Release : 1982
Category : Business & Economics
ISBN : STANFORD:36105043806087

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Tax Avoidance, Tax Evasion by Anonim Pdf

Analysis of the different approaches adopted by the tax authorities of the principal, developed countries.

Author : Dhammika Dharmapala
Publisher : Edward Elgar Publishing
Page : 128 pages
File Size : 49,6 Mb
Release : 2017-04-28
Category : Electronic
ISBN : 1785367447

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The Economics of Tax Avoidance and Evasion by Dhammika Dharmapala Pdf

Tax compliance issues enjoy an unprecedented degree of public attention today and are of great importance to governments and policymaking. This single volume provides an overview of some of the most significant contributions to the economic analysis of tax avoidance and evasion and also sheds light on broader questions of social organization, behaviour, and compliance with the law. With an original introduction by the editor, this insightful book provides researchers and students with a guide to the fundamental intellectual developments that have shaped the economic understanding of tax avoidance and evasion, along with a framework for placing these contributions in their intellectual context.

Author : Tom Bingham
Publisher : Unknown
Page : 112 pages
File Size : 40,7 Mb
Release : 1980
Category : Tax evasion
ISBN : 0950706000

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Tax Evasion by Tom Bingham Pdf

Author : Werner Haslehner,Katerina Pantazatou,Georg Kofler,Alexander Rust
Publisher : Edward Elgar Publishing
Page : 340 pages
File Size : 49,8 Mb
Release : 2020-06-26
Category : Law
ISBN : 9781789905779

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A Guide to the Anti-Tax Avoidance Directive by Werner Haslehner,Katerina Pantazatou,Georg Kofler,Alexander Rust Pdf

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.

Author : Alfred Roman Ilersic,Arthur Seldon
Publisher : Unknown
Page : 156 pages
File Size : 55,6 Mb
Release : 1979
Category : Law
ISBN : STANFORD:36105038870866

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Tax Avoision by Alfred Roman Ilersic,Arthur Seldon Pdf

A series of essays about tax avoidance and evasion written in 1979.

Author : James Coleman
Publisher : CCH New Zealand Limited
Page : 209 pages
File Size : 49,6 Mb
Release : 2013-07-01
Category : Business & Economics
ISBN : 9780864759832

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Tax Avoidance Law in New Zealand (edition 2) by James Coleman Pdf

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.

Author : Mihaela Tofan
Publisher : Taylor & Francis
Page : 85 pages
File Size : 49,5 Mb
Release : 2022-06-07
Category : Law
ISBN : 9781000634686

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Tax Avoidance and European Law by Mihaela Tofan Pdf

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.

Author : Rebecca Murray
Publisher : Sweet & Maxwell
Page : 313 pages
File Size : 40,9 Mb
Release : 2012
Category : Business & Economics
ISBN : 9781847037749

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Tax Avoidance by Rebecca Murray Pdf

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

Author : Institute for Fiscal Studies (Great Britain). Tax Law Review Committee,Institute for Fiscal Studies (Great Britain)
Publisher : Unknown
Page : 90 pages
File Size : 48,8 Mb
Release : 1997
Category : Tax evasion
ISBN : IND:30000053890467

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Tax Avoidance by Institute for Fiscal Studies (Great Britain). Tax Law Review Committee,Institute for Fiscal Studies (Great Britain) Pdf

Author : Mr.Christophe J Waerzeggers,Mr.Cory Hillier
Publisher : International Monetary Fund
Page : 12 pages
File Size : 51,6 Mb
Release : 2016-01-31
Category : Business & Economics
ISBN : 9781513515823

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Introducing a General Anti-Avoidance Rule (GAAR) by Mr.Christophe J Waerzeggers,Mr.Cory Hillier Pdf

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.

Author : David Duff,Harry Erlichman
Publisher : Unknown
Page : 264 pages
File Size : 44,9 Mb
Release : 2007
Category : Law
ISBN : 1552211339

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Tax Avoidance in Canada After Canada Trustco and Mathew by David Duff,Harry Erlichman Pdf

These nine articles analyze the decisions made by the Supreme Court and Tax Court of Canada, specifically addressing the General Anti-Avoidance Rule (GAAR) in section 245 of the Canadian Income Tax Act. More generally, the book reflects on the role of a GAAR by considering other cases in Canada and abroad, as well as the design and implementation of an effective GAAR.

Author : Victor Thuronyi,Kim Brooks
Publisher : Kluwer Law International B.V.
Page : 362 pages
File Size : 51,5 Mb
Release : 2016-04-20
Category : Law
ISBN : 9789041167200

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Comparative Tax Law by Victor Thuronyi,Kim Brooks Pdf

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.