A Comparative Look at Regulation of Corporate Tax Avoidance
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 i
- PDF / 3,932,895 Bytes
- 387 Pages / 439.37 x 666.142 pts Page_size
- 58 Downloads / 174 Views
IUS GENTIUM COMPARATIVE PERSPECTIVES ON LAW AND JUSTICE VOLUME 12
Series Editors Mortimer Sellers (University of Baltimore) James Maxeiner (University of Baltimore)
Board of Editors Myroslava Antonovych (Kyiv-Mohyla Academy) Nadia de Araujo (Pontifical Catholic University of Rio de Janeiro) ´ Jasna Bakšic-Mufti c´ (University of Sarajevo) David L. Carey Miller (University of Aberdeen) Loussia P. Musse Felix (University of Brasília) Emanuel Gross (University of Haifa) James E. Hickey Jr. (Hofstra University) Jan Klabbers (University of Helsinki) Claudia Lima Marques (Federal University of Rio Grande do Sul) Aniceto Masferrer (University of Valencia) Eric Millard (Paris-Sud University) Gabriël Moens (Murdoch University, Australia) Raul C. Pangalangan (The University of the Philippines) Ricardo Leite Pinto (Lusíada University of Lisbon) Mizanur Rahman (University of Dhaka) Keita Sato (Chuo University) Poonam Saxena (University of New Delhi) Gerry Simpson (London School of Economics) Eduard Somers (University of Ghent) Xinqiang Sun (Shandong University) Tadeusz Tomaszewski (University of Warsaw) Jaap W. de Zwaan (Netherlands Inst. of Intrntl. Relations, Clingendael)
A COMPARATIVE LOOK AT REGULATION OF CORPORATE TAX AVOIDANCE Edited by KAREN B. BROWN
123
Editor Prof. Karen B. Brown George Washington University Law School 2000 H Street NW 20052 WASHINGTON, District of Columbia USA [email protected]
ISBN 978-94-007-2341-2 e-ISBN 978-94-007-2342-9 DOI 10.1007/978-94-007-2342-9 Springer Dordrecht Heidelberg London New York Library of Congress Control Number: 2011941279 © Springer Science+Business Media B.V. 2012 No part of this work may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, microfilming, recording or otherwise, without written permission from the Publisher, with the exception of any material supplied specifically for the purpose of being entered and executed on a computer system, for exclusive use by the purchaser of the work. Printed on acid-free paper Springer is part of Springer Science+Business Media (www.springer.com)
Dedicated in loving memory to Leon E. Wynter. Il y a longtemps que je t’aime. Jamais je ne t’oublierai.
Preface
This book provides a comparative exploration of the ways in which a broad range of countries seek to regulate corporate tax avoidance. The reader will note in the Overview and in each of the country-related chapters that tax avoidance involves attempts by taxpayers to fashion transactions that take advantage of statutory provisions in ways not intended or anticipated by the legislature. Statutory language may contain ambiguous language susceptible to multiple interpretations that create so-called “loopholes” enabling the taxpayer to exploit this vulnerability in order to minimize tax liability. The taxpayer accomplishes tax avoidance, but not by illegal means (there is no fraud or deceit). At the heart of tax avoidance is manipulation of a statute to appropriate tax benefits and gain a tax
Data Loading...
