Author : Tom Bingham
Publisher : Unknown
Page : 112 pages
File Size : 40,6 Mb
Release : 1980
Category : Tax evasion
ISBN : 0950706000
Tax Evasion
Tom Bingham
Tax Evasion And The Law
Tax Evasion And The Law Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of Tax Evasion And The Law book. This book definitely worth reading, it is an incredibly well-written.
International Tax Evasion in the Global Information Age
David S. Kerzner,David W. Chodikoff
Author : David S. Kerzner,David W. Chodikoff
Publisher : Springer
Page : 425 pages
File Size : 40,5 Mb
Release : 2016-11-21
Category : Business & Economics
ISBN : 9783319404219
International Tax Evasion in the Global Information Age by David S. Kerzner,David W. Chodikoff Pdf
This book provides a comprehensive analysis of the Organisation for Economic Cooperation and Development’s (OECD) war on offshore tax evasion. The authors explain the new emerging regulatory regimes on the global exchange of information to combat offshore tax evasion and analyse why Automatic Exchange of Information (AEOI) is not a “magic bullet” solution. Chapters include coverage of the Foreign Account Tax Compliance Act (FATCA), AEOI and the Common Reporting Standards (CRS), and the unprecedented extra-territorial enforcement by the United States of its tax and reporting laws, including the FBAR provisions of the Bank Secrecy Act. These new legal regimes directly impact nearly all financial institutions and financial service providers in the U.S., U.K., EU, Canada, and each of the 132 member jurisdictions of the OECD’s Global Forum, as well as 8 million U.S. expats. In light of The Panama Papers, this book offers a timely and valuable contribution on the prevalence and costs of international tax evasion for the global financial community, policy-makers, and practitioners alike.
Tax Evasion in Canada
William I. Innes
Author : William I. Innes
Publisher : Unknown
Page : 326 pages
File Size : 49,7 Mb
Release : 1987
Category : Tax evasion
ISBN : 0459305719
Tax Evasion in Canada by William I. Innes Pdf
Tax Evasion and the Rule of Law in Latin America
Marcelo Bergman
Author : Marcelo Bergman
Publisher : Penn State Press
Page : 280 pages
File Size : 46,8 Mb
Release : 2015-08-26
Category : Political Science
ISBN : 9780271058818
Tax Evasion and the Rule of Law in Latin America by Marcelo Bergman Pdf
Few tasks are as crucial for the future of democracy in Latin America—and, indeed, in other underdeveloped areas of the world—as strengthening the rule of law and reforming the system of taxation. In this book, Marcelo Bergman shows how success in getting citizens to pay their taxes is related intimately to the social norms that undergird the rule of law. The threat of legal sanctions is itself insufficient to motivate compliance, he argues. That kind of deterrence works best when citizens already have other reasons to want to comply, based on their beliefs about what is fair and about how their fellow citizens are behaving. The problem of "free riding," which arises when cheaters can count on enough suckers to pay their taxes so they can avoid doing so and still benefit from the government’s supply of public goods, cannot be reversed just by stringent law, because the success of governmental enforcement ultimately depends on the social equilibrium that predominates in each country. Culture and state effectiveness are inherently linked. Using a wealth of new data drawn from his own multidimensional research involving game theory, statistical models, surveys, and simulations, Bergman compares Argentina and Chile to show how, in two societies that otherwise share much in common, the differing traditions of rule of law explain why so many citizens evade paying taxes in Argentina—and why, in Chile, most citizens comply with the law. In the concluding chapter, he draws implications for public policy from the empirical findings and generalizes his argument to other societies in Africa, Asia, and Eastern Europe.
Tax Evasion and the Law
Sam Bourton (Lecturer in law)
Author : Sam Bourton (Lecturer in law)
Publisher : Unknown
Page : 0 pages
File Size : 45,5 Mb
Release : 2024
Category : Business & Economics
ISBN : 1003333222
Tax Evasion and the Law by Sam Bourton (Lecturer in law) Pdf
"This book provides a critical and contemporary evaluation of the laws and enforcement policies pertaining to tax evasion in the United Kingdom (UK) and United States (US). Since the inception of taxes, revenue collection authorities around the world have attempted to address the seemingly perennial problem of individuals evading their tax liabilities. The financial crisis has shone a new light on the issue with an increased interest in using the criminal justice system as a means of addressing it in the UK. In sharp contrast to the UK, the US has a strong record of prosecuting crimes of tax evasion, whether committed by individuals or professional corporate facilitators. Providing an evaluation of the UK's tax evasion laws and enforcement policy, through a comparative approach, this work highlights insights provided by the US experience. In so doing, the book explores the interconnections between tax evasion and money laundering, identifying best practices, omissions, and areas for reform. The work will be a valuable resource for researchers, academics and policy-makers working in the areas of Financial Crime, Financial Law, Accountancy and Criminal Justice"--
Tax Avoidance, Tax Evasion
Anonim
Author : Anonim
Publisher : Unknown
Page : 118 pages
File Size : 53,7 Mb
Release : 1982
Category : Business & Economics
ISBN : STANFORD:36105043806087
Tax Avoidance, Tax Evasion by Anonim Pdf
Analysis of the different approaches adopted by the tax authorities of the principal, developed countries.
Tax Evasion and the Law
Sam Bourton
Author : Sam Bourton
Publisher : Taylor & Francis
Page : 278 pages
File Size : 48,9 Mb
Release : 2024-06-18
Category : Law
ISBN : 9781040033821
Tax Evasion and the Law by Sam Bourton Pdf
This book provides a critical and contemporary evaluation of the laws and enforcement policies pertaining to tax evasion in the United Kingdom (UK) and United States (US). Since the inception of taxes, revenue collection authorities around the world have attempted to address the seemingly perennial problem of individuals evading their tax liabilities. The financial crisis has shone a new light on the issue with an increased interest in using the criminal justice system as a means of addressing it in the UK. In sharp contrast to the UK, the US has a strong record of prosecuting crimes of tax evasion, whether committed by individuals or professional corporate facilitators. Providing an evaluation of the UK’s tax evasion laws and enforcement policy, through a comparative approach, this work highlights insights provided by the US experience. In so doing, the book explores the interconnections between tax evasion and money laundering, identifying best practices, omissions, and areas for reform. The work will be a valuable resource for researchers, academics, and policy-makers working in the areas of financial crime, financial law, accountancy and criminal justice.
Tax Avoidance in Canada
Harry Erlichman
Author : Harry Erlichman
Publisher : Unknown
Page : 309 pages
File Size : 43,8 Mb
Release : 2002-01-01
Category : General Anti-Avoidance Rule
ISBN : 155221060X
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
Criminal Justice and Taxation
Peter Alldridge
Author : Peter Alldridge
Publisher : Oxford University Press
Page : 250 pages
File Size : 46,8 Mb
Release : 2017-02-15
Category : Law
ISBN : 9780191073977
Criminal Justice and Taxation by Peter Alldridge Pdf
The fallout from the financial crisis of 2007-8, HSBC Suisse in 2015, and the Panama Papers in 2016 has generated calls for far more vigorous and punitive responses to tax evasion and greater international co-operation against mechanisms for giving anonymity to the ownership of property. One mechanism to ensure compliance is the use of the criminal justice system. The announcement in 2013 by the then Director of Public Prosecutions, Keir Starmer, of a policy of increasing rates of prosecution for tax evasion raised squarely the issue of whether increased involvement of criminal law and criminal justice in tax evasion would be justifiable or not. The relationship between tax evasion and the proceeds of crime is taking on increasing importance: treating the 'proceeds of criminal tax evasion' as falling within the 'proceeds of crime' regime inevitably expands the scope of both. In this book, Peter Alldridge considers the development of the offences and the relationship between tax evasion offences and other criminal offences; the relevant rules of evidence; prosecution structures, decision-making processes, and alternatives to prosecution. Specific topics include offshore evasion and the relationship of tax evasion with other crimes and aspects of the criminal justice system. A topical and lively discussion of a heated debate.
Tax Avoision
Alfred Roman Ilersic,Arthur Seldon
Author : Alfred Roman Ilersic,Arthur Seldon
Publisher : Unknown
Page : 156 pages
File Size : 53,7 Mb
Release : 1979
Category : Law
ISBN : STANFORD:36105038870866
Tax Avoision by Alfred Roman Ilersic,Arthur Seldon Pdf
A series of essays about tax avoidance and evasion written in 1979.
A Comparative Look at Regulation of Corporate Tax Avoidance
Karen B. Brown
Author : Karen B. Brown
Publisher : Springer Science & Business Media
Page : 387 pages
File Size : 52,9 Mb
Release : 2011-12-09
Category : Law
ISBN : 9789400723429
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.
The Public International Law of Taxation
Asif H. Qureshi,Ajay Kumar
Author : Asif H. Qureshi,Ajay Kumar
Publisher : Kluwer Law International B.V.
Page : 963 pages
File Size : 55,7 Mb
Release : 2019-05-22
Category : Law
ISBN : 9789041184771
The Public International Law of Taxation by Asif H. Qureshi,Ajay Kumar Pdf
The phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook. Even though a quarter of a century has passed, the farsighted first edition has remained in constant use worldwide and has even grown in importance. Now it has been thoroughly updated by the author, who has brought his piercing insight to bear on the current world of international tax law while retaining the book’s practical format, structure of primary materials, and detailed commentary. Emphasizing the need for an international consciousness in relation to issues of taxation, Professor Qureshi focuses extensively on the problems associated with fiscal jurisdiction, international constraints in domestic taxation, double taxation, and tax evasion and avoidance. In particular the following are covered: treaty law with specific reference to taxation; fiscal aspects of international monetary, investment, and trade law; enforcement of international tax claims; exchange of information; assistance in recovery of tax claims; mechanisms for the resolution of international tax disputes; base erosion and profit shifting in the framework of public international law; and contribution of international institutions to fiscal capacity development. Assimilating in one source the basic materials in public international law germane to taxation – including cases, texts of international agreements, discourse in secondary sources, and incisive commentary, all updated to the present – this new edition of the most authoritative and important book in its field will be of immeasurable value to tax practitioners worldwide, national taxation authorities, international institutions, and the international tax community more generally.
Comparative Tax Law
Victor Thuronyi,Kim Brooks
Author : Victor Thuronyi,Kim Brooks
Publisher : Kluwer Law International B.V.
Page : 362 pages
File Size : 45,7 Mb
Release : 2016-04-20
Category : Law
ISBN : 9789041167200
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.
Evasion and Avoidance of Income Tax
Arye Lapidoth
Author : Arye Lapidoth
Publisher : Unknown
Page : 240 pages
File Size : 52,6 Mb
Release : 1966
Category : Tax evasion
ISBN : UOM:39015016773270
Evasion and Avoidance of Income Tax by Arye Lapidoth Pdf
Rich Law, Poor Law
Dee Cook
Author : Dee Cook
Publisher : Unknown
Page : 216 pages
File Size : 51,8 Mb
Release : 1989
Category : Law
ISBN : UOM:39015014957024