Where 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