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Title A comparative look at regulation of corporate tax avoidance / edited by Karen B. Brown
Published Dordrecht ; New York : Springer, ©2012

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Description 1 online resource (xii, 383 pages)
Series Ius gentium: Comparative Perspectives on Law and Justice ; v. 12
Ius gentium (Dordrecht, Netherlands) ; v. 12.
Contents Comparative regulation of corporate tax avoidance : an overview /Karen B. Brown -- Australia /Maurice Cashmere -- Canada /Carl MacArthur -- The People's Republic of China /Kevin Holmes -- Croatia /Nataša Žunić Kovačević -- France /Daniel Guttman -- Germany /Ulrich Palm -- Hungary /Éva Erdős, Zoltán Nagy, and Zoltán Varga -- Italy /Carlo Garbarino -- Japan /Keigo Fuchi -- Netherlands /Raymond H.C. Luja -- New Zealand /Zöe Prebble and John Prebble -- Poland /Bogumił Brzeziński and Krzysztof Lasiński-Sulecki -- Slovenia /Nana Šumrada -- Taiwan /Keh-Chang Gee and Yuan-Chan (Martin) Lan -- United Kingdom /Sandra Eden -- United States /Tracy A. Kaye
Summary 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 m
Analysis Law
Ethics
Public finance
Private International Law, International & Foreign Law, Comparative Law
Business Taxation/Tax Law
Financial Law/Fiscal Law
Bibliography Includes bibliographical references and index
Subject Corporations -- Taxation -- Law and legislation.
Tax evasion.
LAW -- Military.
Sciences sociales.
Sciences humaines.
Corporations -- Taxation -- Law and legislation
Tax evasion
Public companies.
Tax evasion.
Company law.
Fiscal law.
Form Electronic book
Author Brown, Karen B., 1954-
ISBN 9789400723429
9400723423