Description |
1 online resource (xii, 383 pages) |
Series |
Ius gentium: Comparative Perspectives on Law and Justice ; v. 12 |
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Ius gentium (Dordrecht, Netherlands) ; v. 12.
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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 |
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Ethics |
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Public finance |
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Private International Law, International & Foreign Law, Comparative Law |
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Business Taxation/Tax Law |
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Financial Law/Fiscal Law |
Bibliography |
Includes bibliographical references and index |
Subject |
Corporations -- Taxation -- Law and legislation.
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Tax evasion.
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LAW -- Military.
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Sciences sociales.
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Sciences humaines.
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Corporations -- Taxation -- Law and legislation
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Tax evasion
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Public companies.
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Tax evasion.
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Company law.
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Fiscal law.
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Form |
Electronic book
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Author |
Brown, Karen B., 1954-
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ISBN |
9789400723429 |
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9400723423 |
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