General Anti-Avoidance Rules for Major Developing Countries

Langbeschreibung
Where there is taxation, there is tax avoidance. Whether it is criminalised as è^-evasionè^-- or permitted as è^-minimisationè^--, it is clear that differences in economic development require a different approach to the problem on the part of taxation authorities. For developing countries, è^-tool kit transplantsè^-- è^' often successful in their home countries è^' 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.
ISBN-13:
9789041158390
Veröffentl:
2014
Erscheinungsdatum:
24.10.2014
Seiten:
256
Autor:
Paulo Rosenblatt
Gewicht:
794 g
Format:
246x160x20 mm
Sprache:
Englisch

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