A Comparative Look at Regulation of Corporate Tax Avoidance [electronic resource] / edited by Karen B. Brown.
Erişim Adresi
ISBN
9789400723429
Dil Kodu
İngilizce
Yer Numarası
DK/7520
Basım Bildirimi
1st ed. 2012.
Yayın Bilgisi
Dordrecht : Springer Netherlands : Imprint: Springer, 2012.
Fiziksel Niteleme
XII, 384 p. online resource.
Dizi
Ius Gentium: Comparative Perspectives on Law and Justice, 2214-9902 ; 12
İçindekiler Notu
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.
Özet, vb.
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. .
Konu
Private international law.
Conflict of laws.
International law.
Comparative law.
Business enterprises __ Taxation.
Business tax __ Law and legislation.
Taxation __ Law and legislation.
Ethics.
Private International Law, International and Foreign Law, Comparative Law.
Business Taxation and Tax Law.
Fiscal Law.
Moral Philosophy and Applied Ethics.
Conflict of laws.
International law.
Comparative law.
Business enterprises __ Taxation.
Business tax __ Law and legislation.
Taxation __ Law and legislation.
Ethics.
Private International Law, International and Foreign Law, Comparative Law.
Business Taxation and Tax Law.
Fiscal Law.
Moral Philosophy and Applied Ethics.
Diğer Yazarlar
Kurum Adı
Eseri Alıntıla
Referansları kullanmadan önce gözden geçirmeniz ve varsa gerekli düzeltmeleri yapmanız önerilir.
Dijital Kaynak
MARC Görünümü
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490 1 |aIus Gentium: Comparative Perspectives on Law and Justice,|x2214-9902 ;|v12
505 0 |aI. 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.
520 |aThis 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. .
650 0|aPrivate international law.
650 0|aConflict of laws.
650 0|aInternational law.
650 0|aComparative law.
650 0|aBusiness enterprises|xTaxation.
650 0|aBusiness tax|xLaw and legislation.
650 0|aTaxation|xLaw and legislation.
650 0|aEthics.
650 14|aPrivate International Law, International and Foreign Law, Comparative Law.
650 24|aBusiness Taxation and Tax Law.
650 24|aFiscal Law.
650 24|aMoral Philosophy and Applied Ethics.
700 1 |aBrown, Karen B.|eeditor.|4edt|4http://id.loc.gov/vocabulary/relators/edt
710 2 |aSpringerLink (Online service)
773 0 |tSpringer Nature eBook
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776 08|iPrinted edition:|z9789400723436
776 08|iPrinted edition:|z9789401783095
830 0|aIus Gentium: Comparative Perspectives on Law and Justice,|x2214-9902 ;|v12
856 40|uhttps://doi.org/10.1007/978-94-007-2342-9
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950 |aLaw and Criminology (R0) (SpringerNature-43727)
001 806213
003 TR_AnAIT
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007 cr nn 008mamaa
008 111208s2012 ne | s |||| 0|eng d
020 |a9789400723429|9978-94-007-2342-9
024 7 |a10.1007/978-94-007-2342-9|2doi
041 |aeng
049 |aTürk Tarih Kurumu Kütüphanesi
050 4|aK7000-7720.22
072 7|aLB|2bicssc
072 7|aLAM|2bicssc
072 7|aLAW051000|2bisacsh
072 7|aLB|2thema
072 7|aLAM|2thema
082 04|a340.9|223
090 |aDK/7520
245 12|aA Comparative Look at Regulation of Corporate Tax Avoidance|h[electronic resource] /|cedited by Karen B. Brown.
250 |a1st ed. 2012.
264 1|aDordrecht :|bSpringer Netherlands :|bImprint: Springer,|c2012.
300 |aXII, 384 p.|bonline resource.
336 |atext|btxt|2rdacontent
337 |acomputer|bc|2rdamedia
338 |aonline resource|bcr|2rdacarrier
347 |atext file|bPDF|2rda
490 1 |aIus Gentium: Comparative Perspectives on Law and Justice,|x2214-9902 ;|v12
505 0 |aI. 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.
520 |aThis 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. .
650 0|aPrivate international law.
650 0|aConflict of laws.
650 0|aInternational law.
650 0|aComparative law.
650 0|aBusiness enterprises|xTaxation.
650 0|aBusiness tax|xLaw and legislation.
650 0|aTaxation|xLaw and legislation.
650 0|aEthics.
650 14|aPrivate International Law, International and Foreign Law, Comparative Law.
650 24|aBusiness Taxation and Tax Law.
650 24|aFiscal Law.
650 24|aMoral Philosophy and Applied Ethics.
700 1 |aBrown, Karen B.|eeditor.|4edt|4http://id.loc.gov/vocabulary/relators/edt
710 2 |aSpringerLink (Online service)
773 0 |tSpringer Nature eBook
776 08|iPrinted edition:|z9789400723412
776 08|iPrinted edition:|z9789400723436
776 08|iPrinted edition:|z9789401783095
830 0|aIus Gentium: Comparative Perspectives on Law and Justice,|x2214-9902 ;|v12
856 40|uhttps://doi.org/10.1007/978-94-007-2342-9
912 |aZDB-2-SHU
912 |aZDB-2-SXLC
950 |aHumanities, Social Sciences and Law (SpringerNature-11648)
950 |aLaw and Criminology (R0) (SpringerNature-43727)
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