This text draws together in one source all matters concerning UK tax avoidance. It covers all UK taxes, direct and indirect, discussing the relevant legislation and case law for each one.
Conclusion The thesis of this chapter is that tax practitioners are central in the practice of tax avoidance and ... New Zealand tax practitioners – still “barely passing” ', New Zealand Journal of Taxation Law and Policy, 7(2), 111–46.
In this book, a number of experts develop the idea of responsive regulation in relation to taxation. They demonstrate how law in this area is undermining social norms and social norms are undermining law.
The articles in this collection give an overview of the economic theory and empirical analyses on tax avoidance and evasion written by the most important economic intellectuals in the period from early 1970s to the recent times.
The tax laws for corporations or limited liability companies also apply to joint ventures. Partnerships Partnerships in Brazil are classified into (1) general partnerships, (2) limited partnerships, (3) partnerships limited by shares, ...
This book provides a detailed discussion of UK tax avoidance principles and complex anti-avoidance legislation. It identifies relevant case law and legislation which clearly explains how the courts have responded to key tax avoidance cases.
Aggressive Tax Avoidance for Real Estate Investors
The first section of this report reviews what countries might be considered tax havens, including a discussion of the Organization for Economic Development and Cooperation (OECD) initiatives and lists.
This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations.
As this new chapter of EU direct tax legislation continues to unfold, it is likely therefore also to bring insights ... in Haslehner/Kofler/Rust eds, EU Tax Law and Policy in the 21st Century (Kluwer Law International 2017) 279, 282.
An up-to-date evaluation of the role and function of tax havens in the global financial system - their history, inner workings, impact, extent and enforcement.