The Resource Taxing tax avoidance schemes

Taxing tax avoidance schemes

Label
Taxing tax avoidance schemes
Title
Taxing tax avoidance schemes
Creator
Subject
Language
eng
Summary
This article proposes a new tax mechanism - a commercial approach involving both an annual asset tax and a sales tax with a unique valuation component - designed to target a range of tax avoidance schemes including the use of complex corporate structures to avoid taxation
Citation source
In: Tax notes international. - Falls Church. - Vol. 90 (2018), no. 4 ; p. 445-448
http://library.link/vocab/creatorName
McCann, E
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax avoidance
  • arm's length principle
  • fair market value
  • assets tax
  • sales tax
Label
Taxing tax avoidance schemes
Publication

Library Locations

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