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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law
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A Comparative Look at Regulation of Corporate Tax Avoidance (English, French, Paperback, 2012 ed.)
Loot Price: R4,258
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A Comparative Look at Regulation of Corporate Tax Avoidance (English, French, Paperback, 2012 ed.)
Series: Ius Gentium: Comparative Perspectives on Law and Justice, 12
Expected to ship within 10 - 15 working days
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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.
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