Download e-book for iPad: A Comparative Look at Regulation of Corporate Tax Avoidance by Karen B. Brown (auth.), Karen B. Brown (eds.)

By Karen B. Brown (auth.), Karen B. Brown (eds.)

ISBN-10: 9400723415

ISBN-13: 9789400723412

ISBN-10: 9400723423

ISBN-13: 9789400723429

This quantity offers a desirable examine the anti-tax avoidance concepts hired through greater than fifteen international locations in japanese and western Europe, Canada, the Pacific Rim, Asia, Africa, and the us. It surveys the similarities and changes in anti-avoidance regimes and includes exact chapters for every state surveying the ethical and criminal dimensions of the matter. The proliferation of tax avoidance schemes lately signs the worldwide dimensions of an issue providing a significant problem to the powerful management of tax legislation. Tax avoidance contains unacceptable manipulation of the legislations to acquire a tax virtue. those transactions help wasteful habit within which enterprises input into tricky, circuitous preparations exclusively to lessen tax legal responsibility. It frustrates the facility of governments to assemble enough profit to supply crucial public items and companies. Avoidance of duly enacted provisions (or manipulation to safe tax merits unintentional by means of the legislature) poses a danger to the powerful operation of a unfastened society for the good thing about a small staff of participants who search the privilege of transferring their tax burden onto others simply to compete on the planet of trade. In a global during which global treasuries fight for the assets to conflict terrorist threats and to safe an honest way of life for ingredients tax avoidance can carry economies on the subject of the sting of sustainability. As tax avoidance is without doubt one of the most sensible matters of such a lot countries, the significance of this paintings can't be overstated.

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A Comparative Look at Regulation of Corporate Tax Avoidance - download pdf or read online

This quantity presents a desirable examine the anti-tax avoidance innovations hired by means of greater than fifteen nations in japanese and western Europe, Canada, the Pacific Rim, Asia, Africa, and the U.S.. It surveys the similarities and alterations in anti-avoidance regimes and comprises distinctive chapters for every state surveying the ethical and criminal dimensions of the matter.

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Part IVA provides the Commissioner with a discretion to cancel any tax benefit, which arises out of a scheme and which he has identified, where there has been a dominant purpose on the part of someone connected with the scheme (who may or may not be the taxpayer) to obtain the tax benefit and to assess the relevant taxpayer for tax on the basis of a reconstructed situation which avoids the identified tax benefit. There are three component elements of the GAAR: a scheme, a tax benefit and the dominant purpose of obtaining the tax benefit.

22 Section 166A, Income Tax Assessment Act 1936. 17 30 M. 23 While not all tax returns are examined by the Australian Taxation Office, it may undertake various taxpayer audits and amend the original assessment within the time limits specified in the legislation. The self-assessment system is supported by a range of penalty and general interest charges and late lodgement fees to encourage taxpayer compliance if the return is not correct. There must be some power to protect revenue by amending assessments subsequently found to be incorrect, but at the same time, it is recognised that taxpayers need certainty that their tax affairs have been finalised.

Cashmere • The Australian Taxation Office decides either to allow the objection in full or in part, or disallow it. 29 Challenges regarding the decision made by the Commissioner in relation to the objection are made to the Tribunal for a merit review of the decision. This non-judicial review body has the function of reviewing the merits of decisions of the Commissioner in respect of tax matters. Applications to the Tribunal are made pursuant to Part IVC of the Taxation Administration Act 1953. In all tax litigation the taxpayer has the burden of proof to establish that: (1) the assessment was excessive or incorrect; or (2) the Commissioner’s decision should not have been made or should have been made differently.

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A Comparative Look at Regulation of Corporate Tax Avoidance by Karen B. Brown (auth.), Karen B. Brown (eds.)


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