Paulo Rosenblatt

General Anti-avoidance Rules for Major Developing Countries (eBook, PDF)

• Format: PDF

Produktbeschreibung

Where there is taxation, there is tax avoidance. Whether it is criminalised as eE -evasioneE - or permitted as eE -minimisationeE -, it is clear that differences in economic development require a different approach to the problem on the part of taxation authorities. For developing countries, eE -tool kit transplantseE - eE ' often successful in their home countries eE ' 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.

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Produktdetails

• Verlag: Wolters Kluwer
• Seitenzahl: 256
• Erscheinungstermin: 30. Oktober 2014
• Englisch
• ISBN-13: 9789041158567
• Artikelnr.: 72422113