A Comparative Look at Regulation of Corporate Tax Avoidance

• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Άλλοι συγγραφείς: Brown, Karen B. (Επιμελητής έκδοσης)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Dordrecht : Springer Netherlands, 2012.
• Σειρά: Ius Gentium: Comparative Perspectives on Law and Justice ; 12
• Θέματα: Law.; Tax accounting.; Tax laws.; Ethics.; Private international law.; Conflict of laws.; International law.; Comparative law.; Public finance.; Private International Law, International & Foreign Law, Comparative Law.; Business Taxation/Tax Law.; Financial Law/Fiscal Law.

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 detaile...

Πίνακας περιεχομένων:

• 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.