Overview
- One of a kind compilation of the tax avoidance laws of most major countries
- Provides easy comparison of major features of each country's anti-avoidance laws
- Opens a window on future developments in anti-avoidance law
- Invaluable guide for academics studying statutory interpretation and substance over form principles
Part of the book series: Ius Gentium: Comparative Perspectives on Law and Justice (IUSGENT, volume 12)
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Keywords
- Collection of Tax Revenue
- Elite Class of Tax Payers
- Ethical Responsibility
- GAARs
- General Anti-Avoidance Rules
- Infrastructure
- Manipulation of the Law
- Minimizing Tax Liability
- Parallel Developments Across Borders
- Public Goods
- Public Services
- Special Penalty Provisions
- TAARs
- Targeted Anti-Avoidance Rules
- Tax Advantage
- Tax Advisors
- Tax Avoidance
- Tax Burden
- Tax Disclosure
- Tax Evasion
- Tax Penalties
- Tax Shelters
- Unfair Burden
Table of contents (17 chapters)
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Country Reports
Editors and Affiliations
Bibliographic Information
Book Title: A Comparative Look at Regulation of Corporate Tax Avoidance
Editors: Karen B. Brown
Series Title: Ius Gentium: Comparative Perspectives on Law and Justice
DOI: https://doi.org/10.1007/978-94-007-2342-9
Publisher: Springer Dordrecht
eBook Packages: Humanities, Social Sciences and Law, Law and Criminology (R0)
Copyright Information: Springer Science+Business Media B.V. 2012
Hardcover ISBN: 978-94-007-2341-2Published: 10 December 2011
Softcover ISBN: 978-94-017-8309-5Published: 01 March 2014
eBook ISBN: 978-94-007-2342-9Published: 09 December 2011
Series ISSN: 1534-6781
Series E-ISSN: 2214-9902
Edition Number: 1
Number of Pages: XII, 384
Topics: Private International Law, International & Foreign Law, Comparative Law, Business Taxation/Tax Law, Financial Law/Fiscal Law, Ethics