Karen B. Brown's A Comparative Look at Regulation of Corporate Tax Avoidance PDF

By Karen B. Brown

ISBN-10: 9400723415

ISBN-13: 9789400723412

This quantity offers a desirable examine the anti-tax avoidance recommendations hired by means of greater than fifteen international locations in jap and western Europe, Canada, the Pacific Rim, Asia, Africa, and the us. It surveys the similarities and modifications in anti-avoidance regimes and comprises exact chapters for every state surveying the ethical and felony dimensions of the problem.  The proliferation of tax avoidance schemes lately signs the worldwide dimensions of an issue offering a major problem to the potent management of tax legislation. Tax avoidance consists of unacceptable manipulation of the legislation to procure a tax virtue. those transactions aid wasteful habit during which businesses input into complicated, circuitous preparations exclusively to reduce tax legal responsibility. It frustrates the power of governments to gather adequate profit to supply crucial public items and prone. Avoidance of duly enacted provisions (or manipulation to safe tax advantages accidental by way of the legislature) poses a possibility to the potent operation of a unfastened society for the advantage of a small staff of contributors who search the privilege of transferring their tax burden onto others in basic terms to compete on this planet of trade. In an international within which global treasuries fight for the assets to conflict terrorist threats and to safe a good lifestyle for components tax avoidance can convey economies with reference to the sting of sustainability. As tax avoidance is among the most sensible matters of so much countries, the significance of this paintings can't be overstated. 

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Additional info for A Comparative Look at Regulation of Corporate Tax Avoidance (Ius Gentium: Comparative Perspectives on Law and Justice) (English and French Edition)

Example text

Furthermore, the commercial aspects were seen as being determinative of the outcome – not the complex form of the hybrid security, or the manner in which the tier 1 capital was raised. The approach advocated by the Full Federal Court does not deny the form which the transaction took, but it poses the question about purpose in relation to the commercial context of the transaction as a whole. There have been no other superior court decisions on Part IVA subsequent to the Macquarie Finance case. Another gloss on the application of Part IVA emerged as a result of the High Court’s decision in Hart.

That leads the courts to consider what the substance of the transaction was and in anti-avoidance matters that requires a consideration of the 145 Section 15AA, Acts Interpretation Act 1901 (Cth); approach confirmed in relation to tax statutes in Cooper Brookes (Wollongong) Pty Ltd v FCT (1981) 147 CLR 297 at 320 7 and 323; confirmed in CIC Insurance Ltd v Bankstown Football Club Ltd (1997) 187 CLR 384 at 408. 2 Australia 63 whole facts of the case. 146 Invariably, taxpayers want their transaction to be real and supported by the documentation.

152 Lenzo v FCT [2007] FCA 1402 at para124; FCT v Sleight [2004] FCAFC 94 at para77. 1 Canadian Legal System Canada is a constitutional monarchy and federal democratic state, consisting of 14 jurisdictional units. These are the federal government; ten provinces: British Columbia, Alberta, Saskatchewan, Manitoba, Ontario, Québec, Newfoundland and Labrador, Nova Scotia, New Brunswick, and Prince Edward Island; and three territories: the Yukon, the Northwest Territories, and Nunavut. Responsibility for governing at the federal level is shared by the Executive, Legislative and Judicial branches of the federal government.

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A Comparative Look at Regulation of Corporate Tax Avoidance (Ius Gentium: Comparative Perspectives on Law and Justice) (English and French Edition) by Karen B. Brown

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