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Ius Gentium: Comparative Perspectives on Law and Justice

A Comparative Look at Regulation of Corporate Tax Avoidance

Editors: Brown, Karen B. (Ed.)

  • 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
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eBook 178,49 €
price for Spain (gross)
  • ISBN 978-94-007-2342-9
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover 217,36 €
price for Spain (gross)
  • ISBN 978-94-007-2341-2
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
  • The final prices may differ from the prices shown due to specifics of VAT rules
Softcover 217,36 €
price for Spain (gross)
  • ISBN 978-94-017-8309-5
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
  • The final prices may differ from the prices shown due to specifics of VAT rules
About this book

This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem.  The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated. 

Table of contents (17 chapters)

Buy this book

eBook 178,49 €
price for Spain (gross)
  • ISBN 978-94-007-2342-9
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover 217,36 €
price for Spain (gross)
  • ISBN 978-94-007-2341-2
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
  • The final prices may differ from the prices shown due to specifics of VAT rules
Softcover 217,36 €
price for Spain (gross)
  • ISBN 978-94-017-8309-5
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
  • The final prices may differ from the prices shown due to specifics of VAT rules
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Bibliographic Information

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
Series Volume
12
Copyright
2012
Publisher
Springer Netherlands
Copyright Holder
Springer Science+Business Media B.V.
eBook ISBN
978-94-007-2342-9
DOI
10.1007/978-94-007-2342-9
Hardcover ISBN
978-94-007-2341-2
Softcover ISBN
978-94-017-8309-5
Series ISSN
1534-6781
Edition Number
1
Number of Pages
XII, 384
Topics