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Wir sind gerne für Sie daWhere there is taxation, there is tax avoidance. Whether it is criminalised as 舖evasion舗 or permitted as 舖minimisation舗, it is clear that differences in economic development require a different approach to the problem on the part of taxation authorities. For developing countries, 舖tool kit transplants舗 舒 often successful in their home countries 舒 have usually proven ineffective. The author of this book first shows why developing countries need their own tailor-made anti-avoidance systems, and then describes the features of general anti-avoidance rules (GAAR) he deems relevant to developing countries, including the fastest routes, the paths that require caution, and the directions to avoid.
Produkteigenschaften
- Artikelnummer: 9789041158390
- Medium: Buch
- ISBN: 978-90-411-5839-0
- Verlag: Wolters Kluwer
- Erscheinungstermin: 24.10.2014
- Sprache(n): Englisch
- Auflage: 1. Auflage 2014
- Serie: Series on International Taxation
- Produktform: Gebunden
- Gewicht: 794 g
- Seiten: 256
- Format (B x H x T): 160 x 246 x 20 mm
- Ausgabetyp: Kein, Unbekannt