tax evasion
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The concept tax evasion represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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tax evasion
Resource Information
The concept tax evasion represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- tax evasion
100+ Items that share the Concept tax evasion
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Context of tax evasionSubject of
- "Zappers" - are governments getting "zapped"?
- 'Do you want a receipt?' Combating VAT and RST evasion with lottery tickets
- 'The taxman cometh : the criminal offences of failure to prevent tax evasion'
- 10th GREIT annual conference on EU BEPS; fiscal transparency, protection of taxpayer rights and state aid and 7th GREIT summer course on tax evasion, tax avoidance & aggressive tax planning
- A New Zealand matter of trust : new draft guidelines on the taxation of trusts
- A and another v Norway : (App nos 24130/11 and 29758/11)
- A behavioral model of income tax evasion
- A behavioral simulation and documented behavior approach to income tax evasion
- A call to action: from evolution to revolution on the Common Reporting Standard
- A comparative study of New Zealanders' opinion on the ethics of tax evasion : students v accountants
- A comparison of the US economic substance doctrine with Italy's new abuse of law rules : gravitation towards similar outcomes?
- A coordinated approach to combat tax fraud and evasion
- A critique on the effectiveness of "exchange of information on tax matters" in preventing tax avoidance and evasion : a South African perspective
- A elisão tributária internacional e a recente legislação Brasileira
- A historical view of the Walter Anderson tax evasion scheme
- A move in the right direction?
- A new score card in the war on shell companies : do as I say, not as I do?
- A new world order : global information exchange and the offshore disclosure initiative
- A normative evaluation of tax law enforcement : legislative and political responses to tax avoidance and evasion
- A package to tackle harmful tax competition in the European Union
- A primer on tax evasion
- A primer on tax evasion
- A review of effective tax regime in Nigeria
- A study of the impact of culture on tax compliance in China
- A survey of current U.S. outbound international tax developments
- A survey of the determinants of income tax evasion. Role of tax rates, shape of tax schedule, and other factors
- A tax executive's guide to evaluating tax-oriented transactions
- A world full of challenges, part 2 : the tax details
- Abschied von der Steuerumgehung
- Abuse of law
- Abuso del diritto ed elusione fiscale
- Advances in taxation
- Agent-based modeling of tax evasion : theoretical aspects and computational simulations
- Aggressive tax planning : an analysis from an EU perspective
- Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains,with exchange of notes
- Amending Directive 2006/112/EC to combat tax evasion connected with intra-Community transactions
- Amnesty under the Foreign Exchange Regulation Act
- Amtshilfe ohne Information der Betroffenen - eine rechtsstaatlich bedenkliche Neuerung
- An analysis of the Green Book's international tax enforcement provisions for U.S. persons
- An economic perspective on tax evasion
- An empirical model of tax evasion and tax avoidance
- An estimate of tax evasion in Croatia
- An evasive topic : theorizing about the hidden economy
- An investigation of the factors which influence and deter the compliance behaviour of Australian individual taxpayers
- Analysis of the Mexican Tax Reform Act of 1998
- Analyzing income tax evasion using amnesty data with self-selection correction : the case of the Michigan tax amnesty program
- Anche l'Italia avra'una legge contro le cosiddette "societa'- oasi" estere?
- Anti-avoidance and the EU - changes suggested, but we have s811
- Anti-avoidance measures in tax treaties
- Are cryptocurrencies 'super' tax havens?
- Are private firms really more tax aggressive than public firms?
- Article 155 A du CGI et conformité au droit de l'Union européenne : la guerre de Troie aura-t-elle lieu?
- Asian tax review
- Attitudes, incentives, and tax compliance
- Attracting new business in Italy
- Attuning Taxation to the Investment Climate
- Aus für österreichisches Bankgeheimnis? Regierungsentwurf eines Gesetzes zur Bekämpfung der Steuerhinterziehung von der deutschen Bundesregierung beschlossen
- Ausschluss der Kapitalertragsteuerstattung bei Zwischenschaltung einer funktionslosen Holdinggesellschaft- zugleich Anmerkung zum BMF-Schreiben vom 30.1.1006, IV B 1 - S.2411 - 4/06
- Aussensteuerrecht : Kommentar
- Australian budget
- Australian tax haven measures
- Automatischer Informationsaustausch in Steuersachen : Kommentar
- Avoidance, evasion & mitigation
- Avoiding the value added tax : theory and cross-country evidence
- BEPS Action 6 - trying to curtail treaty shopping
- BRICS and international tax law
- Backdating, tax evasion, and the unintended consequences of Canadian tax reform
- Behavioral responses to taxpayer audits : evidence from random taxpayer inquiries
- Behavioural challenge
- Behind the corporate veil : using corporate entities for illicit purposes
- Belasting internationaal, een beeld van mazen en wetten
- Belastingheffing in de 21e eeuw : verslag van het symposium gehouden te Maastricht op 10 oktober 1997
- Belastingontduiking : juridische, economische en psychologische aspecten van belastingweerstand
- Belastingontduiking: juridische, economische en psychologische aspecten van belastingweerstand
- Belastingvlucht naar België : verslag van het symposium gehouden te Maastricht op 25 oktober 1991
- België: een fiscaal paradijs voor Nederlanders?
- Blanchiment et fraude fiscale
- Blurring the distinction between avoidance and evasion : the abusive tax position
- Brazil gets tough on tax crime
- Brazil tax review : the subtle war against tax evasion
- Breaking bad : what does the first major tax haven leak tell us?
- Building transparent tax compliance by banks
- CJEU finds French merger rules in breach of EU law
- CRS and TRACE : a complimentary arrangement that benefits everyone
- Can BEPS provide a cure to the Kimberley Process blues?
- Can brute deterrence backfire? Perceptions and attitudes in taxpayer compliance
- Canada and the GAAR: a catch-all for abusive/avoidance tax planning
- Capital flight from Africa : causes, effects, and policy issues
- Casenote : criminal tax evasion (the Asian Agri case)
- Causes and consequences of corruption in tax administration : an Indonesian case study
- Cayman court decision raises implications for the effectiveness of TIEAs
- Checking income tax evasion by pre-emptive purchase of immovable properties. The Indian experience
- China is cracking down on tax evasion ... again
- Civilization at a discount : the problem of tax evasion
- Cláusula general antielusión : experiencia española y europea : ultimas tendencias jurisprudenciales
- Codes of conduct for transnational corporations, signals of public expectations ? Tax avoidance and tax evasion
- Codice tributario : aggiornato alla leggi 342/2000 (collegato fiscale 2000) e 388/2000 (legge finanziaria 2001)
- Collecting taxes across international borders
- Colombian tax reform on transfer pricing
- Colóquio a internacionalização da economia e a fiscalidade
- Combating tax evasion (Part 1)
- Combating tax fraud and evasion : Commission contribution to the European Council of 22 May 2013
- Combatting serious tax non-compliance : tax fraud and money laundering
- Combatting tax abuse and fraud : technical papers and reports of the CIAT Technical Conference, Italy -1993
- Commissioner helps tax investigators to go deeper
- Conclusions of the Ecofin Council meeting on 1 December 1997 concerning taxation policy. (98/C 2/01)
- Conference report on "Tax Governance: the future role of tax administrations in a networking society" held at the University of Vienna, Austria
- Congress and Treasury's attack on importing taxpayer-favorable tax attributes
- Consideraciones metodológicas para el análisis del comportamiento tributario de los grupos económicos
- Controlling fiscal corruption
- Convention on mutual administrative assistance in tax matters : an effort to curb tax evasion and money laundering
- Coping with the increasingly stringent global anti-tax avoidance environment : the case of MNCs in China
- Corporate profiling of tax-malfeasance : a theoretical and empirical assessment of tax-audited Australian firms
- Corruption, complexity and tax evasion
- Corruption, taxation, and tax evasion
- Corruption, taxes and compliance
- Countering tax avoidance in the UK : which way forward?
- Crime and secrecy : the use of offshore banks and companies : staff study made by the Permanent Subcommittee on Investigations of the Committee on Governmental Affairs - United States Senate
- Criminal factor
- Criminal justice and taxation
- Criminal law, tax evasion, shams, and tax avoidance : Part I - tax evasion and general doctrines of criminal law
- Criminal law, tax evasion, shams, and tax avoidance : Part II - criminal law consequences of categories of evasion and avoidance
- Criminalización de las infracciones tributarias
- Critical issues in taxation and development
- Cross-border tax evasion and Bretton Woods II [part 1]
- Cross-border tax evasion and Bretton Woods II [part 2]
- Cross-border tax evasion and Bretton Woods II [part 3]
- Cross-border tax evasion and Bretton Woods II [part 4]
- Cross-border tax evasion and Bretton Woods II [part 5]
- Cross-border tax evasion and Bretton Woods II [part 6]
- Curso de direito tributário
- Das Amtshilfeverfahren wegen "Steuerbetrugs und dergleichen" mit den USA : formell- und materiell-rechtliche Aspekte des Verfahrens betreffend Bankinformationen über gewisse Kunden der UBS AG
- Das Steuerstrafrecht in Deutschland
- Das infrações fiscais à sua perseguição processual
- De Panama Papers : veel opschudding, maar weinig nieuws (onder de zon)!
- De invloed van "open markten" op het belastingrecht
- De invloed van maatschappelijke opvattingen op het beroep van belastingadviseur
- De jacht op buitenlands vermogen, anno 2018
- De makro-ekonomische aspekten van de zwarte sektor
- Decree issued on country-by-country reporting
- Decreto do Presidente da República no. 10/2003, de 28 de Fevereiro : ratifica a Convenção entre a República Portuguesa e a República da Letónia para Evitar a Dupla Tributação e Prevenir a Evasão Fiscal em Matéria de Impostos sobre o Rendimento, assinada em Riga em 19 de Junho de 2001
- Decreto do Presidente da República no. 45/2003 de 2 de Agosto : ratifica a Convenção entre a República Portuguesa e a República Islâmica do Paquistão para Evitar a Dupla Tributação e Prevenir a Evasão Fiscal em Matéria de Impostos sobre o Rendimento e respectivo Protocolo, assinados em Lisboa em 23 de Junho de 2000
- Decreto do Presidente da República no. 8/2003, de 25 de Fevereiro : ratifica a Convenção entre a República Portuguesa e a República da Lituânia para Evitar a Dupla Tributação e Prevenir a Evasão Fiscal em Matéria de Impostos sobre o Rendimento, assinada em Lisboa em 14 de Fevereiro de 2002
- Decreto-Legge 28 marzo 1989, No. 110. Disposizioni urgenti in materia di evasione contributive, di fiscalizazione degli oneri sociali e di sgravi contributivi nel Mezzogiorno
- Deductibility of legal and accounting fees in defending tax evasion charges
- Definition, scope and importance of international tax evasion
- Der Durchgriff durch ausländische Stiftungen aufgrund des deutschen ordre public - eine Anmerkung zum Urteil des OLG Düsseldorf vom 30. 4. 2010, I-22 U 126/06, IStR 2011, 475
- Der Entwurf des Steuerhinterziehungsbekämpfungsgesetzes : Steinbrücks 7. Kavallerie
- Der doppelt ansässige Organträger aus abkommensrechticher Sicht
- Derecho económico
- Derecho tributario : régimen penal tributario
- Desconsideração da personalidade jurídica em matéria tributária
- Detox your tax affairs with a 750 percent saving?
- Developing alternative frameworks for explaining tax compliance
- Diamond smuggling and taxation in Sub-Saharan Africa
- Die Banken im Fokus der Strafverfolgung der deutschen Justiz - Sanktionen, Geldbussen, Haftung
- Die Erzielung von Drittstaateneinkünften über eine schweizerische Personengesellschaft
- Die Steuerhinterziehung (Par. 370 AO 1977) : eine strafrechtliche, kriminologische und kriminalistische Untersuchung unter besonderer Berücksichtigung von Vermögens- und Einnahmesteuerhinterziehungen
- Die Steuerhinterziehung : Eine betriebswirtschaftliche Systematik der Methoden im Breich der Gewinnsteuern und ein EDV-System zur Aufdeckung und Bekämpfung der Steuerhinterziehung
- Die Steuerumgehung
- Die Straf- und Bussgeldtatbestände des deutschen Steuerrechts
- Diferentes enfoques para el intercambio automático de información
- Direito penal tributario
- Direito tributário internacional aplicado : volume II
- Direito tributário internacional aplicado : volume III
- Direito tributário internacional aplicado : volume V
- Diritto tributario internazionale
- Diritto tributario, CEDU e diritti fondamentali dell'U.E. : incidenza e applicazioni pratiche
- Division 165 in perspective
- Do eBay sellers comply with state sales taxes?
- Do tax audits contribute to tax revenue and deter tax evasion? - an exploratory study of tax audits in Pakistan
- Does use tax evasion provide a competitive advantage to e-tailers?
- Doing the laundry
- Double taxation and fiscal evasion : collection of international agreements and internal legal provisions for the prevention of double taxation and fiscal evasion
- Double taxation and tax evasion
- Double taxation and tax evasion : reports and resolutions
- Double taxation and the League of Nations
- Double taxation conventions and the use of base companies
- Double taxation conventions and the use of conduit companies
- Draft guidelines on international cooperation against tax avoidance and evasion
- Droit fiscal international
- Droit pénal de la fiscalité
- Dutch guidance on tax integrity risk for financial institutions
- Dutch policy agenda addresses tax evasion
- EU and OECD proposals for international tax cooperation : a new road?
- EU y RD firman tratado impedir el fraude fiscal
- EU: harmony or discord?
- Ein Verhaltensmodell zur Steuerhinterziehung
- El Derecho Comunitario europeo ante el fraude y la elusión fiscal : aportaciones del Tribunal de Justicia de la Comunidad Europea
- El abuso de los convenios internacionales en materia fiscal
- El control de gestión en la Administración Tributaria en el Perú
- El control fiscal
- El derecho tributario actual : innovaciones y desafíos
- El fraude a la ley tributaria en la jurisprudencia
- El fraude de ley y el abuso de las formas en el Derecho tributario
- El impacto de la Ley 1819 de 2016 y sus desarrollos en el sistema tributario colombiano : tomo lll: Impuestos indirectos, procedimiento tributario, régimen sancionatorio y tributación territorial
- El nuevo Convenio Multilateral : un paso adelante de la OCDE en la armonización fiscal en contra de la evasión y la elusión fiscal = The new Multilateral Agreement: a step ahead of the the OECD in fiscal harmonization against tax evasion and tax avoidance
- Elisão e evasão de tributos : planejamento tributário : limites à luz do abuso do direito e da fraude à lei
- Elisão e evasão fiscal
- Elusione e illecito tributario
- Embarrassing the rich over tax does not work
- Emissione di fatture false al fine di consentire a terzi l'evasione
- Ending the money drain
- Entscheide Direkte Bundessteuer : Steuerbusse bei Erbenhaftung
- Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions : what drives the decision of U.S. firms to expatriate?
- Environmental taxation and the law
- Equalization levy : a new perspective of e-commerce taxation
- Erlasse und Weisungen auf dem Gebiete der direkten Bundessteuer. Instructions concernant l'impöt fédéral direct. Kreisschreiben Nr. 10 der Eidg. Steuerverwaltung vom 9. Dezember 1987: Wegleitung zur Verfolgung und Ahndung vollendeter Steuerhinterziehung, versuchter Steuerhinterziehung und sonstiger Widerhandlungen
- Espagne : evasion, evitement et fraude en matière fiscale
- Esterovestizione delle persone fisiche : centro degli interessi vitali e nomadismo fiscale
- Estimación objetiva, prevención del fraude y blanqueo
- Europarecht und Beteiligungsaufwendungen
- European freedom of movement and income taxation : the use of the rule of reason in the assessment of the compatibility of the grounds for justification of tax discrimination
- Evaluating BEPS : a reconsideration of the benefits principle and proposal for UN oversight
- Evasion and avoidance of tax at the international level
- Evasion, partial detection and optimal tax policy
- Evasione e frode fiscale internazionale
- Evidence of the invisible : toward a credibility revolution in the empirical analysis of tax evasion and the informal economy
- Exchange of information agreements as a means of combating tax evasion
- Exchange of tax information and privacy in Estonia
- FATCA 2016 update: the Panama Papers and beyond
- FATCA: will this penal withholding regime have its intended effect?
- Facilitation of tax evasion in the U.K. - new guidance finalized
- Fact, fiction or just raw speculation
- Federal Court decision on imposition of penalties on promotors of tax schemes
- Fewer carrots, more sticks
- Fighting tax evasion by discouraging the use of cash?
- Fighting tax fraud and tax evasion in the EU : the 2012 Action Plan
- Fighting technology with technology : taking aim at electronic sales suppression
- Fiktive Anrechnung ausländischer Steuern im System der neuen Hinzurechnungsbesteuerung : lässt sich die Hinzurechnung durch Gewinnausschüttungen der ausländischen Zwischengesellschaft vermeiden?
- Financial constraints and firm tax evasion
- Financial transparency coalition criticizes rejection of U.N. tax body proposal
- Financing government in the transition : Bulgaria : the political economy of tax policies, tax bases and tax evasion
- Finding fraud or evasion in the corporate tax environment
- Fiscal control
- Fiscal inequity and tax evasion: an experimental approach
- Fiscal policy in the EU : recent developments
- Fiscal rigidities, public debt, and capital flight
- Fiscale constructies, transparantie en dingen die voorbijgaan - de parlementaire verhoren over belastingontwijking en -ontduiking
- Fiscalidade
- Fiscalité Internationale : 1. Prévention, controle et répression de l'évasion fiscale
- Fisco 3.0 : le nuove sfide dell'evasione fiscale e una proposta politica
- Fluent approach
- Flussi finanziari da e verso l'estero. Monitoraggio e controlli fiscali e extrafiscali integrati
- Foreign trust (-like) structures catch Belgium's attention
- Form versus substance and the tax system in Brazil
- France tightens the noose on digital companies
- France's abuse of law concept
- France's new law to tackle tax fraud
- Fraude et évasion fiscales dans les pays de le CEE : memoire présenté pour le D.E.A. de droit européen
- Fraude fiscal y sector inmobiliario
- Fraus legis : het grijze gebied tussen belastingontduiking, belastingontwijking en geoorloofde financiële planning
- Free competition : how tax evasion and tax competition distort markets - the Brazilian perspective
- French tax news for 2019 : game-changing development regarding the taxpayer/tax administration relationship
- Fundamentals of international tax planning
- Future strategy for direct taxation in the European Union : some critical observations
- GATCA : a 2018 update to the globalization of anti-tax evasion frameworks
- Gaming destination-based cash flow taxes
- Generalthema I des 58. IFA-Kongresses 2004 in Wien: double-non-taxation : Überblick über den deutschen Nationalbericht
- Germany's fruit from Liechtenstein's poisonous tree
- Germany's new GAAR - 'Generally Accepted Antiabuse Rule'?
- Germany's new royalties barrier rule : preventing tax evasion by limiting deductibility in specified cases
- Gesetz zur Bekämpfung der Steuerhinterziehung bei Grundstücksgeschäften in Spanien
- Global developments and trends in international anti-avoidance
- Global forum and Nordic countries combat tax avoidance and evasion
- Global shell games : testing money launderers' and terrorist financiers' access to shell companies
- Global tax administration initiatives addressing tax evasion and avoidance
- Global tax governance: what is wrong with it and how to fix it
- Globalization, technological developments and the work of fiscal termites
- Gobernanza económica e integración fiscal en la Unión Europea
- Good tax governance and transparency : a matter of reputation or ethical motivation?
- Greece : new tax law
- HMRC moves to close the tax gap
- HMRC's offshore initiative, the Panama Papers and the future of the British offshore financial centres
- Hoe fraudeurs te werk gaan
- Homenaje al prof. dr. Vicente Oscar Díaz
- Hong Kong court rulings affirm hardline stance against tax evasion
- How much weight does €1 trillion carry? Assessing data on tax planning, avoidance, and evasion
- How perceptions of tax evasion as a crime and other offences mirror the penalties
- Høyt skattet: festskrift til Frederik Zimmer
- Illicit activity : the economics of crime, drugs and tax fraud
- Impact of tax havens on the U.S. tax system
- Implementing rules for levying and collecting taxes in China
- Income tax evasion : theory and measurement
- Income tax evasion in Jamaica
- Income tax evasion: a review of the measurement techniques and somes estimates for the developing countries
- Income tax evasion: a theoretical analysis
- India's NDTV case : a GAAR perspective on money laundering
- Indonesian Supreme Court nullifies treaty shopping practice
- Influences on tax behaviour : insights from a behavioural simulation experiment
- Information exchange : deterring international tax avoidance and evasion
- Information exchange in Guernsey : the road to FATCA and beyond
- Information sharing and international taxation : a primer
- Informe de los trabajos de la Cuarta Asamblea del IATJ : realizada en Ámsterdam (Holanda), los días 30 y 31 de agosto de 2013
- Informer nation
- Infracciones tributarias
- Innentheoretische Bemerkungen zur Bekämpfung der Steuerumgehung im Internationalen Steuerrecht
- Institutions, paradigms, and tax evasion in developing and transition countries
- Inter-government attack on tax evasion and money laundering
- Interest income tax evasion, the EU Savings Directive and capital market effects
- International Tax Dialogue
- International VAT/GST guidelines
- International VAT/GST guidelines
- International aspects of income tax
- International aspects of the German tax amnesty 2004
- International co-operation in tax matters : guidelines for international co-operation against evasion and avoidance of taxes (with special reference to taxes on income, profits, capital and capital gains)
- International tax agreements
- International tax avoidance and evasion : colloquy of 5-7 March 1980 (Strasbourg) : compendium of documents
- International tax avoidance and evasion : four related studies
- International tax cooperation (part 3)
- International tax cooperation : centrifugal vs. centripetal forces : a follow-up (Part 3)
- International tax cooperation : centrifugal vs. centripetal forces : a follow-up (part 2)
- International tax cooperation : centrifugal vs. centripetal forces : a follow-up [part 1]
- International tax evasion and avoidance in Africa. Ad Hoc Group of experts on international co-operation in tax matters, Geneva, 7-18 December 1981
- International tax evasion and avoidance. A study of devices used to evade or avoid taxes and possible solutions to the problems of international tax evasion and avoidance with particular reference to Asian countries. Ad Hoc Group of experts on international co-operation in tax matter, Geneva, 7-11 December 1981
- International tax evasion in the global information age
- International tax law and tax avoidance
- International tax planning under the destination-based cash flow tax
- International tax transparency in Venezuela
- Internationale Zusammenarbeit wider die Steuervermeidung
- Internationale belastingvlucht
- Internationale belastingvlucht van lichamen (2) : bespreking van het rapport van de Commissie ter bestudering van het verschijnsel internationale belastingvlucht van lichamen en van maatregelen daartegen
- Internationale belastingvlucht van lichamen : rapport van de Commissie ter bestudering van het verschijnsel internationale belastingvlucht van lichamen, en van maatregelen daartegen
- Internationale fiscale transitie
- Internet commerce. tax losses and economic distortions
- Interpretation and application of tax treaties in North America
- Is Singapore the new Switzerland?
- Is de EU-bronbelasting op rente waterdicht?
- Is tax avoidance merging into tax evasion? : change in the judiciaries' approach to tax avoidance
- Is unofficial economy a source of corruption?
- Israeli legislation on aggressive tax planning
- Issues in reforms of union taxes in India
- Italy introduces a voluntary disclosure procedure
- Italy steps up evasion campaign
- Italy's measures against tax evasion and aggressive tax planning
- Jauger les comportements fiscaux portant atteinte au budget de l'Etat
- Joining the struggle against international tax evasion
- Joint tax audits : which countries may benefit most?
- Judicial and legislative approaches to tax evasion and tax avoidance in Nigeria
- Jurisdiction to tax and international income
- Justiz und Steuerumgehung : Ein kritischer Vergleich der Haltung der Dritten Gewalt zu kreativer steuerlicher Gestaltung in Grossbritannien und Deutschland
- Kapitaleinkommensbesteuerung : eine Analyse der intertemporalen, internationalen und intersektoralen Allokationswirkungen
- Kapitaltransfer über die Grenze und Vermutung der Steuerhinterziehung
- Keine Ausweitung der Amtshilfe gemäss Art. 26 DBA-USA 96 auf (fortgesetzte) Steuerhinterziehung oder : Verständigungsvereinbarungen dürfen ein Abkommen weder ergänzen noch ändern
- Key issues and recent trends in criminal tax law in Korea
- Key issues in tax reform
- L'elusione fiscale internazionale nei processi di integrazione tra stati : l'esperienza della comunita' europea
- L'entreprise internationale face à l'impôt : évasion fiscale ou surimposition?
- L'evasione e l'elusione fiscale in ambito nazionale e internazionale
- L'impossibilité pour une filiale résidente de déduire de ses revenus imposables un transfert financier vers sa société mère étrangère est-elle compatible avec le droit communautaire?
- L'ottimizzazione fiscale internazionale
- L'évasion et la fraude fiscales internationales : colloque de 5-7 mars 1980 (Strasbourg) : recueil des documents
- L'évasion et la fraude fiscales internationales : quatre études
- L'évasion fiscale et l'assistance administrative entre états
- La Directiva UE 2018/822 y la nueva obligación de informar de los intermediarios fiscales = Eu Directive 2018/822 and the new obligation to inform tax intermediaries
- La estrategia europea de lucha contra el fraude y la evasión fiscal : el plan de acción de la Comisión UE y sus principales implicaciones
- La evasion fiscal como detectar esquemas sofisticados de evasion tributaria
- La evasión tributaria
- La fiscalidad internacional del comercio electrónico
- La fraude et l'évasion fiscales internationales au niveau des entreprises
- La fraude fiscale et ses succédanés : comment on échappe à l'impôt
- La fuite devant l'impôt et les contrôles du fisc
- La lutte contre la fraude et l'évasion fiscales internationales
- La normativa anti-abuso fiscal aplicable en India y China (a través del análisis de asuntos resueltos recientemente)
- La notion d'asion fiscale internationale dans la CEE
- La notion d'évasion fiscale en droit interne français
- La notion d'évasion fiscale internationale dans la C.E.E
- La residenza nel diritto tributario
- La reversión de la carga de la prueba para justificar los motivos económicos válidos en las reorganizaciones empresariales
- La société écran
- La tassazione dei proventi illeciti
- La voluntary disclosure : profili penalistici : diritto italiano e diritto svizzero
- Las cláusulas antiabuso de la directiva matriz-filial y la reciente jurisprudencia del TJUE = The anti-abuse clauses of the parent-subsidiary directive and the recent jurisprudence of the CJEU
- Las doctrinas judiciales norteamericanas de anti-abuso fiscal (con especial consideración a la reciente codificación de la doctrina sobre la sustancia económica) y la doctrina sobre los acuerdos artificiales aplicable en la Unión Europea
- Las normas antielusión en la jurisprudencia tributaria española
- Law Revision (Miscellaneous Repeal and Amendments) (no.4) Ordinance 1980
- Le Comunitá Europee e l'evasione fiscale internazionale
- Le implicazioni penali dell'esterovestizione
- Le régime fiscal des prix de transfert pratiques entre les sociétés françaises et américaines : le cas des droits de propriété incorporelle
- Lee and another v Revenue and Customs Commissioners : [2017] UKFTT 279 (TC)
- Legal measures against tax evasion and avoidance : the Nigerian experience
- Legal tax avoidance in Poland
- Les modalités pratiques de répression de la fraude fiscale internationale
- Les paradis fiscaux et l'évasion fiscale : droit belge et droit international : actes des journées d'études des 20-21 janvier 2000
- Les transformations de la légitimité de l'impôt dans la société contemporaine
- Liechtenstein and the subprime crisis : systematic issues in the international financial and taxation system
- Liechtenstein and the subprime crisis : systemic issues (Part 1)
- Liechtenstein and the subprime crisis : systemic issues (Part 2)
- Limits of the use of low-tax regimes by multinational businesses : current measures and emerging trends | Limites à l'usage des régimes à fiscalité priviligiée par les entreprises multinationales : mesures actuelle et tendances | Beschränkungen der Nutzung von Niedrigsteuersystemen durch multinationale Unternehemen : Stand und Trends | Límites en la utilización de régimenes de baja imposición por empresas multinacionales : medidas actuales y tendencias futuras
- Lotta all'evasione e accertamento sintetico
- Lucha contra el fraude de IVA en la UE y el SII (Sistema de Información Inmediata) como solución
- Main features of the Budget Measures Implementation Bill, 2014
- Make sure it's not you
- Making Colombia's tax policy more efficient, fair and green
- Malaysia master tax guide
- Managing and maintaining compliance
- Manual de direito fiscal : perspetiva multinível
- Manual de las Naciones Unidas en temas específicos sobre la administración de convenios de doble tributación para países en desarrollo
- Manuale di diritto tributario : parte generale
- Many businesses still at risk from U.K. tax corporate criminal offense
- Measures against tax evasion by multinationals
- Measures taken in Greece restricting tax evasion
- Measures to combat international tax evasion
- Measuring and curbing tax evasion in Uruguay
- Measuring, explaining, and controlling tax evasion : lessons from theory, experiments, and field studies
- Miedzynarodowe prawo podatkowe - zagadnienia ogólne
- Money at the docks of tax havens : a guide
- Money laundering and foreign tax evasion : is foreign tax evasion a predicate offence for purposes of POCA 2002?
- Moneyland : why thieves and crooks now rule the world and how to take it back
- Monti reports and related documentation. "Taxation in the European Union"; "Taxation in the EU: Report on the development of tax systems"; "Towards tax co-ordination in the European Union - a package to tackle harmful tax competition"
- Moral taxation, immoral avoidance - What role for the law?
- Moralische Aspekte der Besteuerung
- Multiple modes of tax evasion : theory and evidence
- Mutual assistance in the collection of taxes
- National tax blacklists : a comparative analysis
- Need to know
- Neun und noch viel mehr Gründe gegen ein österreichisches Aussensteuergesetz
- New Argentine antievasion measures
- New Swiss court decision on hedged equity investments
- New horizons
- No hiding place
- Norsk internasjonal skatterett
- Not so last year
- Notas acerca de la viabilidad del régimen español de "patent box" a la luz de los criterios de la OCDE = Comments on the viability of the Spanish Patent Box regime in light of the OECD criteria
- Nowhere to hide
- Nueva fiscalidad : estudios en homenaje a Jacques Malherbe = New taxation : studies in honor of Jacques Malherbe
- O abuso de direito tributário
- O conceito de planeamento fiscal agressivo : novos limites ao planeamento fiscal ?
- OECD : Organisation for Economic Co-operation and Development : tax
- OECD Actions to counter tax evasion and avoidance (2013) : base erosion and profit shifting and the proposed action plan, aggressive tax planning based on after-tax hedging and automatic exchange of information as the new standard
- Observations of transfer pricing in international taxation
- Offshore accounts
- Offshore golden eggs
- Offshore tax evasion and tax reform : a multilateral perspective
- Offshore voluntary disclosure : comparative analysis, guidance and policy advice
- Opportunities for tax avoidance and tax evasion in the Malaysian income tax system
- Options to counter aggressive tax planning
- Opérations internationales : pays et zones à fiscalité privilégiée : mesures anti-évasion
- Over rechtszekerheid, het legaliteitsbeginsel en het onderscheid tussen belastingfraude en belastingontgaan
- Overview of the OECD's work on countering international tax evasion
- Overview on recent developments for the legislation, regulatory and anti-money laundering US update
- Pakistan : enigma of taxation : fitting the pieces together
- Pakistan's efforts to implement the Common Reporting Standard
- Panama papers : onshore, offshore and substance
- Paradise fiscaux, pays "filous" : la fuite organisée des impôts vers les pays complices
- Pasado, presente y futuro de BEPS
- Penalisation of tax offences in Greek tax law
- Perceptions of tax evasion as a crime
- Perceptions of tax evasion as a crime : evidence from New Zealand
- Philosophical foundations of tax law
- Planejamento tributário : análise de casos
- Planejamento tributário à luz da jurisprudência
- Portugal attacks use of tax havens
- Potential tax implications of the U.K. leaving the EU
- Practical problems in European and international tax law : essays in honour of Manfred Mössner
- Praxis der Steuerbegünstigten Kapitalanlagen : der Kapitalanlagebetrug : Strafrechtliche Risiken beim Vertrieb steuerbegünstigt Kapitalanlagen
- President Obama's international tax enforcement proposals: an analysis and critique
- Preventing tax avoidance : is there convergence in the way countries counter tax avoidance?
- Preventing treaty abuse
- Prevention of international double taxation and fiscal evasion - two decades of progress under the League of Nations
- Prevention of use and abuse of tax havens : exchange of information
- Principios de derecho tributario
- Principios globales de fiscalidad internacional
- Problemas fundamentais do direito tributário
- Problems, possibilities, and limitations with respect to measures against international tax avoidance and evasion
- Proposal for a Council Directive to ensure a minimum of effective taxation of savings income in the form of interest payments within the Community
- Proposal for a Council Directive to ensure a minimum of effective taxation of savings income in the form of interest payments within the Community
- Proposal to amend the Directive on taxation of savings income in the form of interest payments
- Public finance in developing and transitional countries : essays in honor of Richard Bird
- Punishment under criminal tax law in Argentina
- Putting the 'value added' in China's VAT
- Questionnaire on international income tax evasion or avoidance. Ad Hoc Expert Group on Tax Treaties between Developed and Developing Countries. Third meeting, Geneva, 25 October-5 November 1971. U.N. Secretariat, No. 71, 12074
- Re-assessing the merits of measuring tax evasion through business surveys : an application of the crosswise model
- Real estate investment and the France-Luxembourg income and capital tax treaty (1958) : the end of an era?
- Reasonable limits of transparency in global taxation : lessons from the Swiss experience
- Rechtsgut der Steuerhinterziehung und Steuerverkürzung im Festsetzungsverfahren
- Reducing VAT transfer pricing abuse
- Reflections on the fight against aggressive tax planning (when the law is silent)
- Reflexiones y alternativas ante un modelo fiscal agotado
- Reform der Hinzurechnungsbesteuerung
- Reform der Hinzurechnungsbesteuerung. Vorschläge der Wirtschaft Ergebnisse des DIHT/BDI-Planspiels
- Regional cooperation and tax information exchange among Asia-Pacific tax authorities
- Regulacje zapobiegajace unikaniu opodatkowania
- Regulating global corporate capitalism
- Report by the experts on double taxation
- Report of the proceedings of the fourth assembly of the International Association of Tax Judges (30-31 August 2013)
- Report on abuse of charities for money laundering and tax evasion
- Report on co-operation between Council of Europe member states against international tax avoidance and evasion
- Report on identity fraud : tax evasion and money laundering vulnerabilities
- Reports to the Council on the work of the Committee (first to tenth sessions between 1929 and 1946)
- Research handbook on money laundering
- Retro active tax legislation: a 'deaf leopard' and his spots
- Revenue equalization systems in a federation with tax evasion
- Revenue. Tax fraud-penalties imposed in cases involving wilful evasion of tax Inland Revenue Ordinance (cap 112, LHK 1983 ed) s 82. AG v Ma Lai-wu and others. (1987) HKLR 744 (Yang and Silke JJA, Penlington J; NMar 5, 1987)
- Richtige heffing
- Richtige heffing en fraus legis
- Rosenquist v Sweden (admissibility) : application no. 60619/00
- Ruling in Vodafone tax dispute in India : final or fallible!
- Russia : guidance on legitimacy of tax optimisation arrangements
- Russia adopts new tax crime regime
- Russia's courts focus on tax evasion, not politics
- Russia: Supreme Court Guidance on criminal liability for tax offences
- Rättsliga och ekonomiska reflektioner över internationell skatteplanering
- Sales tax evasion in India. Some issues
- Sanding short-term capital inflows through withholding tax
- Self-perceptions, government policies and tax compliance in Germany
- Seminar on recent international developments to counter tax avoidance and evasion
- Shooting the messenger : the proposed enabler penalty
- Siirtohinnoittelu
- Singapore master tax guide handbook
- Size, causes and consequences of the underground economy : an international perspective
- Skatteavtal och generalklausuler : ett komparativt perspektiv
- Skatteflyktutredningen betänkande "Ny generalklausul mot skatteflykt" (SOU 1989:8)
- Skatter och kapitalflykt
- Social media technologies and tax administration
- Some aspects of India's tax structure
- Some notes on social security pensions and tax evasion in Portugal
- Sports image rights in the UK : countering tax evasion in the football industry
- Springende punten : Van Amersfoort-bundel
- Stability and its significance in UK tax policy and legislation
- Starbucks versus the people
- Stepping up the pressure on tax havens - Part 1
- Stepping up the pressure on tax havens : an update
- Steuerberatung im Strafrechtlichen Risiko?
- Steuerbetrug : Privilegierung prolongiert
- Steuerbetrug, Steuerhinterziehung und Steueroasen im Visier der Europäischen Union = EU measures to reinforce the fight against tax fraud and tax evasion
- Steuerflucht durch Basisunternehmen : unter Berücksichtigung des Aussensteuerreformgesetzes
- Steuerflucht und ihre Bekämpfung
- Steuerhinterzieher in Deutschland müssen mit schärferen Strafen rechnen = Tax evaders in Germany face severer penalties
- Steuerhinterziehung ausserhalb des Festsetzungsverfahrens und im Mineralölsteuerverfah