Download e-book for iPad: A Comparative Look at Regulation of Corporate Tax Avoidance by Karen B. Brown

By Karen B. Brown

ISBN-10: 9400723415

ISBN-13: 9789400723412

This quantity offers a desirable examine the anti-tax avoidance concepts hired by way of greater than fifteen international locations in jap and western Europe, Canada, the Pacific Rim, Asia, Africa, and the us. It surveys the similarities and modifications in anti-avoidance regimes and includes particular chapters for every kingdom surveying the ethical and criminal dimensions of the problem.  The proliferation of tax avoidance schemes in recent times signs the worldwide dimensions of an issue proposing a significant problem to the potent management of tax legislation. Tax avoidance includes unacceptable manipulation of the legislations to procure a tax virtue. those transactions help wasteful habit during which organizations input into complicated, circuitous preparations completely to lessen tax legal responsibility. It frustrates the facility of governments to assemble adequate profit to supply crucial public items and providers. Avoidance of duly enacted provisions (or manipulation to safe tax merits unintentional by way of the legislature) poses a probability to the powerful operation of a loose society for the good thing about a small workforce of participants who search the privilege of transferring their tax burden onto others basically to compete on the planet of trade. In an international during which international treasuries fight for the assets to conflict terrorist threats and to safe a good way of life for parts tax avoidance can deliver economies just about the sting of sustainability. As tax avoidance is likely one of the best issues of so much countries, the significance of this paintings can't be overstated. 

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Additional resources for A Comparative Look at Regulation of Corporate Tax Avoidance (Ius Gentium: Comparative Perspectives on Law and Justice) (English and French Edition)

Example text

142 62 M. Cashmere The Commissioner must bring proceedings within 4 years after the entity last engaged in conduct that resulted in it being a promoter of the targeted scheme. These time limits do not apply to evasion. There are some defences to this regime. An entity is not liable to the penalties if its conduct was due to: • a reasonable mistake of fact; or • the act or default of another entity (but not someone who was an employee or an agent of the entity when the alleged conduct took place); • an accident, or to some other cause beyond the entity’s control, provided the entity took reasonable precautions and exercised due diligence.

Ato. pdf. ” 89 Section 225, Income Tax Assessment Act 1936. 90 Section 184-75, Taxation Administration Act 1953. 3 below. 92 Division 820, Income Tax Assessment Act 1997. 88 50 M. Cashmere The thin capitalization rules affect entities with operations or investments both in Australia and overseas and apply to outward investing93 and the associates of outward investing entities and inward investing entities,94 together with financial institutions and authorised deposit-taking institutions. 3 Anti-deferral Measures Australia taxes residents on both their domestic and foreign income.

This liability extends to those who have devised tax avoidance schemes such as directors and shareholders and professionals who have advised taxpayers in relation to such schemes. The Crimes (Taxation Offences) Act has application only where the liability of a company, or trustee, is involved. It does not apply where an individual has the primary liability. 116 Prosecutions may be commenced at any time, but a person cannot be convicted of two or more offences arising out of the same transaction.

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A Comparative Look at Regulation of Corporate Tax Avoidance (Ius Gentium: Comparative Perspectives on Law and Justice) (English and French Edition) by Karen B. Brown

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