The Resource La normativa anti-abuso fiscal aplicable en India y China (a través del análisis de asuntos resueltos recientemente)

La normativa anti-abuso fiscal aplicable en India y China (a través del análisis de asuntos resueltos recientemente)

Label
La normativa anti-abuso fiscal aplicable en India y China (a través del análisis de asuntos resueltos recientemente)
Title
La normativa anti-abuso fiscal aplicable en India y China (a través del análisis de asuntos resueltos recientemente)
Creator
Subject
Language
eng
Summary
Tax avoidance and anti-tax-evasion measures are matters of major concern for tax authorities and corporate management. This concern is particularly serious for developing countries given the rapid growth of the investment in their economies and their lack of adequate experience in dealing with the problem. As an introduction, first analysed are the differences between tax evasion, tax avoidance and tax planning. Thereafter, the paper analyses the former inefficiency of the anti-tax-avoidance provision in China and India and the development in the implementation of the mentioned measures in the domestic legislation that has been reflected through certain tax cases resolved recently by the tax authorities and the Courts of these countries. Both countries have recently incorporated some changes in their tax legislation, being aware that an excessive laxity does not benefit the country and attracts a type of foreign investor that does not intend to contribute to the development of its economy, but quite the opposite
Citation source
In: Quincena fiscal. - Cizur Menor. - (2012),
http://library.link/vocab/creatorName
Lampreave Márquez, P
Geographic coverage
Asia
Language note
Spanish
http://library.link/vocab/subjectName
  • tax avoidance
  • tax evasion
  • international tax planning
  • developing countries
  • anti-evasion
  • anti-avoidance
  • case law
  • cross-border transaction
Label
La normativa anti-abuso fiscal aplicable en India y China (a través del análisis de asuntos resueltos recientemente)
Instantiates
Publication
Label
La normativa anti-abuso fiscal aplicable en India y China (a través del análisis de asuntos resueltos recientemente)
Publication

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