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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…mehr

Produktbeschreibung
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.

Dieser Download kann aus rechtlichen Gründen nur mit Rechnungsadresse in A, B, BG, CY, CZ, D, DK, EW, E, FIN, F, GB, GR, HR, H, IRL, I, LT, L, LR, M, NL, PL, P, R, S, SLO, SK ausgeliefert werden.

  • Produktdetails
  • Verlag: Springer-Verlag GmbH
  • Erscheinungstermin: 09.12.2011
  • Englisch, Französisch
  • ISBN-13: 9789400723429
  • Artikelnr.: 37773122
Inhaltsangabe
Preface Professor Charles Gustafson.- Introduction.- Summary of Anti-Avoidance Regulation Around The World.- Country By Country Reports.- Austria Maintaining Local Anti-Avoidance Principle in Face of European Community Principles.- Australia Oldest General Anti-Avoidance Rule (Gaar) Provides Framework for Application of Purposive Approach.- Canada Gaar Fails to Resolve Questions of Interpretation.- China Gaar Aids in Fight Against International Tax Avoidance.- Croatia Requirement of Literal Interpretation of Statutes Prevents Enactment of a Gaar.- France Penalty Provisions Challenge Application of Abuse of Law Principles.- Germany Robust Gaar is Consistent with Community Law.- Greece Strict Interpretation of Statutes Impedes Adoption of Gaar.-Hungary Gaar Aims to Curb Tax Avoidance.- Italy Gaar Applicable to Listed Transactions.- Japan Interpretive Authority Obviates Need for Gaar.- Netherlands Gaar Superseded by Judicial Doctrine.- New Zealand Successful Gaar Backed By Steep Penalties.- Poland Constitutional Limits Prevent Adoption of Gaar.- Russia Substance Over Form Approach Has Not Taken Hold.- Slovenia Anti-Avoidance Rules Applied on Case by Case Basis.- South Africa Anti-Avoidance Law Takes Cue from UK.- Taiwan Gaar-Like Rule Allows Targeting of Anti-Avoidance Transactions.- U.K. Purposive Approach Impedes Enactment of Gaar.- U.S. New Gaar Backed up by Disclosure and Penalty Regime.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.