The Resource Cross-border tax arbitrage - policy choices and political motivations

Cross-border tax arbitrage - policy choices and political motivations

Label
Cross-border tax arbitrage - policy choices and political motivations
Title
Cross-border tax arbitrage - policy choices and political motivations
Creator
Subject
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
Instantiates
Publication
Label
Cross-border tax arbitrage - policy choices and political motivations
Publication

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