A Comparative Look at Regulation of Corporate Tax Avoidance

1. Front Matter

   Pages i-xii

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2. Comparative Regulation of Corporate Tax Avoidance: An Overview

   • Karen B. Brown

   Pages 1-21

3. Country Reports

   1. Front Matter

      Pages 23-23

      PDF

   2. Australia

      • Maurice Cashmere

      Pages 25-64

   3. Canada

      • Carl MacArthur

      Pages 65-104

   4. The People’s Republic of China

      • Kevin Holmes

      Pages 105-122

   5. Croatia

      • Nataša Žunić Kovačević

      Pages 123-130

   6. France

      • Daniel Gutmann

      Pages 131-148

   7. Germany

      • Ulrich Palm

      Pages 149-191

   8. Hungary

      • Éva Erdős, Zoltán Nagy, Zoltán Varga

      Pages 193-196

   9. Italy

      • Carlo Garbarino

      Pages 197-221

   10. Japan

       • Keigo Fuchi

       Pages 223-229

   11. Netherlands

       • Raymond H.C. Luja

       Pages 231-242

   12. New Zealand

       • Zoë Prebble, John Prebble

       Pages 243-265

   13. Poland

       • Bogumił Brzeziński, Krzysztof Lasiński-Sulecki

       Pages 267-276

   14. Slovenia

       • Nana Šumrada

       Pages 277-297

   15. Taiwan

       • Keh-Chang Gee, Yuan-Chun (Martin) Lan

       Pages 299-304

   16. United Kingdom

       • Sandra Eden

       Pages 305-334

   17. United States

       • Tracy A. Kaye

       Pages 335-379

4. Back Matter

   Pages 381-383

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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. 

• Collection of Tax Revenue
• Elite Class of Tax Payers
• Ethical Responsibility
• GAARs
• General Anti-Avoidance Rules
• Infrastructure
• Manipulation of the Law
• Minimizing Tax Liability
• Parallel Developments Across Borders
• Public Goods
• Public Services
• Special Penalty Provisions
• TAARs
• Targeted Anti-Avoidance Rules
• Tax Advantage
• Tax Advisors
• Tax Avoidance
• Tax Burden
• Tax Disclosure
• Tax Evasion
• Tax Penalties
• Tax Shelters
• Unfair Burden

• Law School, George Washington University, WASHINGTON, USA

  Karen B. Brown

Policies and ethics