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The Resource Countering tax avoidance in the UK : which way forward?

Countering tax avoidance in the UK : which way forward?

Label
Countering tax avoidance in the UK : which way forward?
Title
Countering tax avoidance in the UK : which way forward?
Creator
Subject
Language
eng
Summary
This discussion paper reviews the use of the anti-avoidance techniques employed from 1997 and possible other techniques not yet used in the UK such as a General Anti -Avoidance Rule (GAAR) and alternative ways of legislative drafting. It considers the extent to which the goal of preventing UK tax avoidance has been achieved in relation to the main direct taxes (income tax, corporation tax and capital gains tax) and stamp duty on land transactions. Appendices include: the drafting of Targeted Anti-Avoidance Rules (TAARs); and a summary of the techniques used to counter tax avoidance in other jurisdictions
http://library.link/vocab/creatorName
Bowler, T
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
TLRC discussion paper
Series volume
no. 7
http://library.link/vocab/subjectName
  • tax avoidance
  • tax evasion
  • anti-avoidance
  • tax authorities
  • taxpayer
  • GAAR
Label
Countering tax avoidance in the UK : which way forward?
Instantiates
Publication
Extent
168 p.
Isbn
9781903274576
Label
Countering tax avoidance in the UK : which way forward?
Publication
Extent
168 p.
Isbn
9781903274576

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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