The Resource Cross-border tax arbitrage - policy choices and political motivations
Cross-border tax arbitrage - policy choices and political motivations
Resource Information
The item Cross-border tax arbitrage - policy choices and political motivations represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Cross-border tax arbitrage - policy choices and political motivations represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The UK Government's recent introduction of measures designed to restrict cross-border tax arbitrage is one of the bolder legislative forays of recent years into the international tax arena. This article examines some of the political motivations and policy choices behind these measures: why should cross-border arbitrage opportunities be limited, provided existing laws are not being contravened? Is there any rational, policy-led basis for the Government's actions, and if so what is it? Why has the Government chosen now as the time to act? What criticisms can be levelled against the Government in relation to these new provisions, and how fair are they? And how do other international anti-abuse techniques enter into the equation? The article recognises that there are no clear-cut answers to these questions and notes that without a clearer understanding of the politics and policies behind the new rules, it is difficult to conclude what the lasting impact of the measures will be
- Language
- eng
- Label
- Cross-border tax arbitrage - policy choices and political motivations
- Title
- Cross-border tax arbitrage - policy choices and political motivations
- Language
- eng
- Summary
- The UK Government's recent introduction of measures designed to restrict cross-border tax arbitrage is one of the bolder legislative forays of recent years into the international tax arena. This article examines some of the political motivations and policy choices behind these measures: why should cross-border arbitrage opportunities be limited, provided existing laws are not being contravened? Is there any rational, policy-led basis for the Government's actions, and if so what is it? Why has the Government chosen now as the time to act? What criticisms can be levelled against the Government in relation to these new provisions, and how fair are they? And how do other international anti-abuse techniques enter into the equation? The article recognises that there are no clear-cut answers to these questions and notes that without a clearer understanding of the politics and policies behind the new rules, it is difficult to conclude what the lasting impact of the measures will be
- Citation source
- In: British tax review. - London. - (2005),
- http://library.link/vocab/creatorName
- Boyle, M. (Mark)
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax arbitrage
- anti-avoidance
- tax policy
- Label
- Cross-border tax arbitrage - policy choices and political motivations
- Label
- Cross-border tax arbitrage - policy choices and political motivations
Embed (Experimental)
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Cross-border-tax-arbitrage---policy-choices-and/q9ovo08tBB4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Cross-border-tax-arbitrage---policy-choices-and/q9ovo08tBB4/">Cross-border tax arbitrage - policy choices and political motivations</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Cross-border tax arbitrage - policy choices and political motivations
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Cross-border-tax-arbitrage---policy-choices-and/q9ovo08tBB4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Cross-border-tax-arbitrage---policy-choices-and/q9ovo08tBB4/">Cross-border tax arbitrage - policy choices and political motivations</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
