Tax shelter malpractice

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The item Tax shelter malpractice represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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Summary: This special report addresses the underside that abusive tax shelter creates: i.e. tax shelter malpractice, both as to individual tax shelters and corporate tax shelters. It also provides an introspective look at tax shelter policy. Finally, the article deals with remedies for the abuse of tax shelters, In addition to 4 remedies proposed by Holden, i.e., substantive law changes, additional penalties, increased professional standards, and the creation of a downside risk for promoters, the authors suggest a more effective use of litigation and litigation alternatives

Work

Summary: This special report addresses the underside that abusive tax shelter creates: i.e. tax shelter malpractice, both as to individual tax shelters and corporate tax shelters. It also provides an introspective look at tax shelter policy. Finally, the article deals with remedies for the abuse of tax shelters, In addition to 4 remedies proposed by Holden, i.e., substantive law changes, additional penalties, increased professional standards, and the creation of a downside risk for promoters, the authors suggest a more effective use of litigation and litigation alternatives