A Comparative Look at Regulation of Corporate Tax Avoidance, 2012 Ius Gentium: Comparative Perspectives on Law and Justice Series, Vol. 12
Coordonnateur : Brown Karen B.
I. Preface; Karen B. Brown.- II. Overview of Country Reports; Karen B. Brown.- III. Country Reports.- Australia; Maurice Cashmere.- Canada; Carl McArthur.- China; Kevin Holmes.- Croatia; Natasa Zunic Kovacevic.- France; Daniel Gutmann.- Germany;Ulrich Palm.- Hungary; Eva Erdos, Zoltan Nagy and Zoltan Varga.- Italy; Carlo Garbarino.- Japan; Keigo Fuchi.- Netherlands; Raymond Luja.- New Zealand; Zoë Prebble and John Prebble.- Poland; Bogumil Brezezinski and Krzysztof Lasinski-Sulecki.- Slovenia; Nana Sumrada.- Taiwan; Keh-Chang Gee and Yuan-Chun (Martin) Lan.- United Kingdom; Sandra Eden.- United States; Tracy Kaye.- IV. Appendix (Diagram of Anti-Avoidance Law by Country).- V. List of Contributors.
Date de parution : 03-2014
Ouvrage de 384 p.
15.5x23.5 cm
Date de parution : 12-2011
Ouvrage de 384 p.
15.5x23.5 cm
Thème d’A Comparative Look at Regulation of Corporate Tax Avoidance :
Mots-clés :
Collection of Tax Revenue; Elite Class of Tax Payers; Ethical Responsibility; GAARs; General Anti-Avoidance Rules; Infrastructure; Manipulation of the Law; Minimizing Tax Liability; Parallel Developments Across Borders; Public Goods; Public Services; Special Penalty Provisions; TAARs; Targeted Anti-Avoidance Rules; Tax Advantage; Tax Advisors; Tax Avoidance; Tax Burden; Tax Disclosure; Tax Evasion; Tax Penalties; Tax Shelters; Unfair Burden