The Resource A Comparative Look at Regulation of Corporate Tax Avoidance, edited by Karen B. Brown, (electronic resource)

A Comparative Look at Regulation of Corporate Tax Avoidance, edited by Karen B. Brown, (electronic resource)

Label
A Comparative Look at Regulation of Corporate Tax Avoidance
Title
A Comparative Look at Regulation of Corporate Tax Avoidance
Statement of responsibility
edited by Karen B. Brown
Title variation
  • Ius Gentium
  • A Comparative Look at Regulation of Corporate Tax Avoidance
  • Ius Gentium: Comparative Perspectives on Law and Justice, Volume 12
  • Mathematics Education Library
Contributor
Editor
Subject
Genre
Language
  • eng
  • eng
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 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.
Member of
Is Subseries of
Cataloging source
AU-PeEL
Dewey number
343.06/7
Language note
English
LC call number
  • K7000-7720.22
  • K7073-7078
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorDate
1954-
http://library.link/vocab/relatedWorkOrContributorName
Brown, Karen B.
Series statement
Ius Gentium: Comparative Perspectives on Law and Justice
Series volume
12
http://library.link/vocab/subjectName
  • Law
  • Tax accounting
  • Tax laws
  • Ethics
  • Private international law
  • Conflict of laws
  • International law
  • Comparative law
  • Public finance
  • Law
  • Private International Law, International & Foreign Law, Comparative Law
  • Business Taxation/Tax Law
  • Financial Law/Fiscal Law
  • Ethics
Label
A Comparative Look at Regulation of Corporate Tax Avoidance, edited by Karen B. Brown, (electronic resource)
Instantiates
Publication
Note
Description based upon print version of record
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
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
Dimensions
unknown
Extent
1 online resource (386 p.)
Form of item
online
Isbn
9789400723429
Media category
computer
Media type code
c
Other control number
10.1007/978-94-007-2342-9
Specific material designation
remote
System control number
  • (CKB)2550000000075488
  • (EBL)886078
  • (OCoLC)769650586
  • (SSID)ssj0000588388
  • (PQKBManifestationID)11364840
  • (PQKBTitleCode)TC0000588388
  • (PQKBWorkID)10645080
  • (PQKB)10036783
  • (DE-He213)978-94-007-2342-9
  • (EXLCZ)992550000000075488
Label
A Comparative Look at Regulation of Corporate Tax Avoidance, edited by Karen B. Brown, (electronic resource)
Publication
Note
Description based upon print version of record
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
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
Dimensions
unknown
Extent
1 online resource (386 p.)
Form of item
online
Isbn
9789400723429
Media category
computer
Media type code
c
Other control number
10.1007/978-94-007-2342-9
Specific material designation
remote
System control number
  • (CKB)2550000000075488
  • (EBL)886078
  • (OCoLC)769650586
  • (SSID)ssj0000588388
  • (PQKBManifestationID)11364840
  • (PQKBTitleCode)TC0000588388
  • (PQKBWorkID)10645080
  • (PQKB)10036783
  • (DE-He213)978-94-007-2342-9
  • (EXLCZ)992550000000075488

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