tax avoidance

Resource Information

The concept tax avoidance represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.

"Gestaltungsmissbrauch" im Sinne des Paragr. 42 AO
"Huddersfield" and "Halifax": Klärung des EuGH zur "VAT Avoidance" : Das Konzept gewinnt an Konturen, aber ist es bereits alltagstauglich?
"Piercing the corporate Veil" in taxation matters : India and international transactions with special reference to the Direct Tax Code 2010
"Tax arbitrage" with hybrid entities : challenges and responses
'Abusive' tax avoidance: what are the implications of HMRC's draft GAAR?
'Expatriation' as an alternative to operating under Section 936
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
1860 : India's first income tax
482 allocation barred in "Aramco advantage" cases
5 Lessons on profit shifting from U.S. country-by-country data
A case for higher corporate tax rates
A comparative look at regulation of corporate tax avoidance
A comparison of the Greek GAAR and the EU anti-tax-avoidance GAAR
A comparison of the US economic substance doctrine with Italy's new abuse of law rules : gravitation towards similar outcomes?
A critical review of the definition of tax avoidance in the case law of the European Court of Justice
A critique on the effectiveness of "exchange of information on tax matters" in preventing tax avoidance and evasion : a South African perspective
A delicate balance : who is responsible for tackling avoidance?
A elisão tributária internacional e a recente legislação Brasileira
A fair share of tax : a fiscal anthropology of contemporary Sweden
A festschrift in honor of Harry Grubert : Harry's influence on the research of academic accountants
A general income inclusion rule as a tool for improving the international tax regime : challenges arising from EU primary law
A glimpse at Australia's GAAR bill
A harsher environment
A knotty problem
A mercurial matter
A modest proposal
A new and more coherent approach to tax avoidance
A new tax regime : the base erosion and anti-abuse tax
A normative evaluation of tax law enforcement : legislative and political responses to tax avoidance and evasion
A principled framework for assessing general anti-avoidance regimes
A propos du champ d'application de l'article 9 du Code des droits de sucession
A proposed U.K. code of practice on taxation for banks - 'spooky jurisprudence'?
A residência no direito internacional fiscal: do abuso subjectivo de convenções
A response to the consultation on penalties for enablers of tax avoidance
A review of HMRC's consultation document on financial products avoidance
A review of effective tax regime in Nigeria
A tax executive's guide to evaluating tax-oriented transactions
A very British FATCA
A vueltas con los cambios de residencia a Andorra por parte de los youtubers = Back with the changes of residence to Andorra by youtubers
A world full of challenges, part 2 : the tax details
ATAD 2 : Anti-Tax Avoidance Directive
Aberdeen Asset Management plc v HMRC : flow and ebb of legislative volume
Abkommensmissbrauch : der Missbrauch von Doppelbesteuerungsabkommen und dessen Bekämpfung - die schweizerische Theorie und Praxis unter Einbezug von BEPS Action 6
Abolition of "loop structures" in South Africa makes for easier international planning
Abschied von der Steuerumgehung
Abuse and aggressive tax planning : between OECD and EU initiatives - the dividing line between intended and unintended double non-taxation
Abuse of law in European tax law : an overview and some recent trends in the direct and indirect tax case law of the ECJ - part 2
Abuse of law in European tax law : an overview and some recent trends in the direct and indirect tax case law of the ECJ : part 1
Abuse through the use of shell companies and arrangements for tax purposes in the European Union : feedback on the EU consultation by the IBFD task force on EU law
Abuso de convenios de doble imposición
Abuso del diritto ed elusione fiscale
Abuso del diritto ed elusione fiscale
Abuso del diritto fiscale nell'ordinamento europeo
Abuso del diritto tributario
Accounting profits, tax profits and unitary taxation (revisited)
Action by the European Communities to combat international tax avoidance and evasion
Addressing base erosion and profit shifting
Advanced issues in international and European tax law
Advances in taxation [2017]
Advances in taxation [2019]
Afbouw van belastingontwijking
Afbrokkelende fiscale soevereiniteit : grenzen in zicht
Afkeer van belastingheffing in België en in Nederland, vroeger en nu
Aggressive tax planning : an analysis from an EU perspective
Aktuelle Entwicklungen der EuGH-Rechtsprechung zu den direkten Steuern im Jahr 2019
Alesco New Zealand Limited v CIR : concerns over the broad discretion in the application of the New Zealand GAAR
Alice in Switzerland or the fiduciary as common informer
Alive and deadly : the European financial transaction tax through enhanced cooperation : current progress
Alternative non-abusive transaction relevant to GAAR abuse analysis : Univar Holdco ULC v. Canada
Amerikaner verschärfen Kampf gegen corporate tax shelters
An Italian perspective on recent ECJ direct tax decisions
An analysis of "Google taxes" in the context of Action 7 of the OECD/G20 base erosion and profit shifting initiative
An empirical model of tax evasion and tax avoidance
An estimate of tax evasion in Croatia
An evaluation of approaches to control tax avoidance
Analysis of U.S. international tax reform proposals
Ancient and modern : Addington's 1803 tax system meets 21st century avoidance schemes in Chappell v HMRC
Annual review : United Kingdom
Anti-avoidance legislation
Anti-avoidance measures in tax treaties
Anti-avoidance measures of general nature and scope - GAAR and other rules
Anti-avoidance principles under domestic and EU law
Anti-deferral and anti-tax avoidance
Antle v R ; Marquis-Antle Spousal Trust v R ; Antle and another v R : 2009 TCC 465
Antle v R ; Marquis-Antle Spousal Trust v R ; Note : 2010 FCA 280
Anwendungbereich der Missbrauchskorrekturvorschriften. Hinzurechnungsbesteuerung nach dem AStG
Appeals scheduled for tax avoidance cases in New Zealand
Are HMRC's 281 million pound DPT tax yield stats misleading the public?
Are the US tax rules consistent for inbound portfolio investments?
Are you ready?
Arm's length : principle or cult?
Art. 2F WA : van vangnet tot schepnetje
Artificial tax avoidance : the English and American approach
Aspects of migration trusts
Assessing the tax benefits of hybrid arrangements - evidence from the Luxembourg leaks
Asset protection, privacy and AML compliance : Offshore Voluntary Compliance Initiative - an update
Attitudes to tax avoidance
Ausgewählte Einzelfragen zu Paragr. 50d Abs. 9 EStG : offene Punkte vor Klärung durch den BFH
Ausgewählte Probleme der Abgeltungssteuerabkommen : Eingeschränkte Abgeltungswirkung für zukünftige Vermögenserträge
Ausländische Holdinggesellschaften im Spannungsfeld vom Einkünftezurechnung und Missbrauch
Aussensteuerrecht/Abgabenordnung. Einschaltung von Zwischengesellschaften als Gestaltungsmissbrauch ? Finanzgericht Hamburg, Urteil vom 24. Januar 1989, I-358/85
Australia : penalties for conduct resulting in promotion of tax exploitation schemes
Australia : tax avoidance - the Commissioner's last word
Australia's new diverted profits tax : the rationale, the expectations and the unknowns
Australian master tax guide
Auswirkungen des automatischen Informationsaustausches (AIA) auf Selbstanzeigen : kritische Stellungnahme zur Haltung der EStV
Avoidance and appeals : reversing and upholding John F. Avery Jones and his fellow Special Commissioners
Avoidance and tax treaties : current UK experience
Avoidance case law in the UK: a circular journey, and s811
Avoidance of income tax : trust stripping
Avoidance, evasion & mitigation
Avoiding avoidance
Avoiding taxes by transfers within the family
Avoiding the value added tax : theory and cross-country evidence
BEPS Action 6 - trying to curtail treaty shopping
BEPS and the U.K.'s Finance (No. 2) Bill
BEPS position paper : 9 June 2015
BEPS-Aktionspunkt 6: Verhinderung von Abkommensmissbrauch : Überblick und erste Schlussfolgerungen zum OECD-Bericht
BMBF/SPI : the Ramsay principle comes full circle
BRICS and international tax law
Bampton Property Group Ltd v King: I plan, you mitigate and he avoids tax
Bank of New York Mellon Corp v Commissioner of Internal Revenue : 140 TC No 2
Bank of New York Mellon Corp v Commissioner of Internal Revenue American International Group Inc v United States of America : Docket Nos. 14-704-ag (L), 14-1394-ag (XAP), 14-765-cv
Barclays Mercantile Business Finance Ltd v Mawson (inspector of taxes) : [2004] UKHL 51
Barclays and Canada Trustco : further comment from a UK perspective
Base erosion and profit shifting : a roadmap for reform
Base erosion and profit shifting : a roadmap for reform - tax arbitrage with hybrid instruments
Base erosion and profit shifting and interest expenditure
Base erosion by intra-group debt and BEPS Project Action 4's best practice approach - a case study of Chevron
Base erosion, profit shifting and developing countries
Belastingen en ethiek : preadviezen en bespreking van preadviezen
Belastingontduiking en belastingontwijking: het Belgische anti-misbruikconcept in Europees perspectief
Belastingontduiking, -ontwijking en -planning (deel 1)
Belastingontwijking : uitstel of afstel?
Belastingontwijking en de EG-Verdragsvrijheden : een onderzoek naar de Europeesrechtelijke grenzen van de bestrijding van belastingontwijking
Besteuerungsmoral und Steuermoral
Betrugsbekämpfung und Mehrwertsteuer = Measures to combat VAT fraud
Between apples and oranges : the EU General Court's Decision in the 'Apple Case'
Bewegung bei der automatischen Abwicklung von Quellensteuererstattungen durch TRACE
Beyond boundaries : developing approaches to tax avoidance and tax risk management
Bittersweet (tax) symphony
Blurred boundaries
Blurring the distinction between avoidance and evasion : the abusive tax position
Bought in foreign tax : a swift response to a tax avoidance scheme
Brazil's road to OECD accession : tax transparency and BEPS standards
Breaking bad : what does the first major tax haven leak tell us?
Breaking the curse : how transparent taxation and fair taxes can turn Africa's mineral wealth into development
Bringing international tax policy into the 21st century
Bulgarian business reorganisations under tax scrutiny
Business, civil society and the 'new' politics of corporate tax justice : paying a fair share?
Buzzoni v HMRC : another Ingram?
CE, 8e et 9e sous-sect., 10 nov. 1993, req. no. 62445, note D.F
CJEU decisions on tax avoidance and conduits : more questions than answers
CJEU finds French merger rules in breach of EU law
Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue : case C-196/04
Cahiers de droit fiscal international : general reports, EU report, OECD report and reporters' biographies : Seoul 2018
Campbell v Inland Revenue Commissioners : SpC 421
Can the income tax be saved? The promise and pitfalls of adopting worldwide formulary apportionment
Canada Revenue Agency's new measures to combat aggressive tax planning
Canada and the GAAR: a catch-all for abusive/avoidance tax planning
Canada court shatters trust arrangements
Canada's 2005 federal budget : moderate tax relief delivered under maximum pressure
Canadian General Anti-Avoidance Rule: recent cases and trends
Canadian government unveils inititative to combat "aggressive" tax planning
Canadian income tax law
Capital gains tax and tax avoidance : recent developments
Capital gains taxation : a comparative analysis of key issues
Capital income taxation in the Netherlands
Catching capital : the ethics of tax competition
Cayman court decision raises implications for the effectiveness of TIEAs
Changing landscape
Chappell v HMRC : the swan really has sung its last : the Court of Appeal considers deductibility of annual payments
Charities and their donors - part 1 : this year's Finance Act and substantial donors
China : Notice 698 - the death of offshore holding structures?
China's approach to transfer pricing issues with BEPS Action Plan
China's rapid response to first batch of OECD BEPS deliverables
Chinese e-com transfer pricing
Circumventing the controlled foreign company and foreign investment fund regimes in Australia and New Zealand : has legitimate tax avoidance been possible?
Cocktail of measures for the control of harmful transfer pricing manipulation, focused within the context of low income and developing countries
Codes of conduct for transnational corporations, signals of public expectations ? Tax avoidance and tax evasion
Collecting unpaid tax offshore : Caribbean tax havens and foreign direct investment in China
Combating fiscal fraud and empowering regulators : bringing tax money back into the COFFERS
Combating tax avoidance in Russia : historical perspective and current trends
Combating tax avoidance in the EU : harmonization and cooperation in direct taxation
Comparative perspectives on revenue law : essays in honour of John Tiley
Comparison of the Greek GAAR and the EU ATAD GAAR
Competition, coordination and avoidance in international taxation
Compliance and avoidance in Nigeria's voluntary pension contribution scheme
Compliance and avoidance in the United Kingdom
Comprehensive aspects of taxation 1987-88
Conduct unbefitting : solicitors, the SRA and tax avoidance
Consideraciones metodológicas para el análisis del comportamiento tributario de los grupos económicos
Consultative document on international tax reform
Contemporary issues in tax research : volume 3
Controlled Foreign Companies (CFC) and tax avoidance : international and comparative perspectives with specific reference to Polish tax and constitutional law, EU law and tax treaties
Controlled foreign company legislation, corporate residence and anti-hybrid arrangement rules
Converging tracks? Recent developments in Canadian and UK approaches to tax avoidance
Coping with the increasingly stringent global anti-tax avoidance environment : the case of MNCs in China
Corporate income shifting in an era of tax multilateralism : the impact of exchange-of-information agreements
Corporate income taxes under pressure : why reform is needed and how it could be designed
Corporate planning : avoiding capital gains tax on Italian share transfers
Corporate profiling of tax-malfeasance : a theoretical and empirical assessment of tax-audited Australian firms
Corporate social responsibility, the fight against corruption and tax behaviour
Corporate tax adviser guide to taxation and tax avoidance
Corporate tax risk and tax avoidance: new approaches
Corporate tax self-assessment lessons from down under
Corporate taxation and social responsibility
Cost contribution arrangements in a changing international tax environment
Countering aggressive tax planning : the need for international cooperation
Countering tax avoidance in the UK : which way forward?
Countering tax crime in the European Union : benchmarking the OECD's ten global principles
Country-by-country reporting and the effective tax rate : how effective is the effective tax rate in detecting tax avoidance in country-by-country reports?
Court hands down important decision on tax avoidance
Court of Appeal decision on tax avoidance in international financing arrangements
Creating interest expense out of nothing at all - policy options to cap deductions to "real" interest expense
Creation and taxation of trusts in Canada
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
Criminal relevance of avoidance transactions in Italy : lessons from the Dolce & Gabbana case
Critical issues in taxation and development
Cross-border intra-group hybrid finance : a comparative analysis of the legal approach adopted by Brazil, the United Kingdom and the United States
Cross-border royalties in tax avoidance
Cross-country comparisons of the effects of leverage, intangible assets, and tax havens on corporate income taxes
Current taxation of income earned by CFCs
Cóctel de medidas para el control de la manipulación abusiva de precios de transferencia, con enfoque en el contexto de países de bajos ingresos y en vías de desarrollo
DAC 6: the UK's proposals for implementation
DSG Retail Ltd and others v Revenue and Customs Commissioners : [2009] UKFTT 31 (TC)
Das Ende der Umgehung des Methodenwechsels? = The end of switch-over avoidance?
Das Steuerrecht Grossbritanniens 2006/2007
Das infrações fiscais à sua perseguição processual
Das neue Beherrschungskonzept in der Hinzurechnungsbesteuerung nach dem ATADUmsG (RefE)
De (voorgestelde) dwangsom en invorderingsbeschikking : een wetgevende dwalling
De Europese invulling van BEPS
De Liechtensteinse Stiftung
De Nederlandse en Europese reactie op de Panama Papers
De belastingadviseur als (potentiële) medepleger
De fiscus als factor : een studie betreffende de factoren en waarden die het belastingontwijkingsgedrag beïnvloeden
De invloed van maatschappelijke opvattingen op het beroep van belastingadviseur
De jacht op buitenlands vermogen, anno 2018
De la planificación fiscal "agresiva" hacia una planificación "sustantiva": ¿es este el nuevo paradigma?
De verbeurdverklaring bij fiscale misdrijven en het witwassen van 'fiscale vermogensvoordelen'
De verschillende gedaanten van belastingvermijding in BEPS, Europees recht en nationaal recht
De vrije keuze van de minst belaste weg bekeken vanuit een Europeesrechtelijk perspectief
Dealing with judicial antiavoidance doctrines in Russia and the U.S
Dealing with mistakes of trustees or settlors : the outlook from the offshore bench?
Defining taxpayer responsibility : in support of a general anti-avoidance principle
Definition, scope and importance of international tax avoidance
Delhi High Court reverses AAR on gains on sale of CCDs
Delhi High Court ruling on tax treatment of proceeds from the sale of compulsorily convertible debentures
Der Steuerkrieg : Wettbewerb der Steuersysteme oder neue Weltsteuerordnung?
Der debt push-down in der Schweizer Rechtsprechung : eine Analyse der Judikatur zum Debt push-down als Folge eines Leverage-Buy-Out (LBO) und mögliche Auswirkungen auf die Praxis
Derecho internacional y derecho tributario
Derecho tributario y derecho privado : autonomía privada, simulación y elusión tributaria
Derecho tributario: reflexiones : estudios en homenaje a Víctor Uckmar
Desconsideração da personalidade jurídica em matéria tributária
Designing a general anti-abuse rule : striking a balance
Die Abgrenzung der eigenwirtschaftlich tätigen Kapitalgesellschaft von der funktionslosen Briefkastengesellschaft im Spiegel der neueren BFH-Rechtsprechung - Teil I
Die Abgrenzung der eigenwirtschaftlich tätigen Kapitalgesellschaft von der funktionslosen Briefkastengesellschaft im Spiegel der neueren BFH-Rechtsprechung - Teil II
Die BFH-Ausführungen zur Anwendung des Paragr. 50d Abs. 8 und Abs. 9 EStG
Die Bemessung der Immobilienertragsteuer im Fall einer Grundstücksveräusserung aus einem Unternehmen : der "Veräusserungserlös" im Fall einer Vorsteuerberichtigung und im Fall einer Option zur Umsatzsteuerpflicht
Die Steuerhinterziehung in der Schweiz
Die Steuerumgehung
Die Steuerumgehung : eine rechtsvergleichende und rechtstheoretische Analyse
Die Steuerumgehung in der neueren Rechtsprechung des Bundesfinanzhofs
Die Verlagerung von Einkünften : Einkünftezurechnung im nationalen und internationalen Steuerrecht
Die Vermeidung von Grunderwerbsteuer durch steuergünstige Gestaltungen bei der Umstrukturierung von Unternehmen
Die bundesgerichtliche Rechtsprechung der Jahre 2014 und 2015 zur Mehrwertsteuer
Die geplante Reform des Paragr. 50d Abs. 3 EStG im Lichte der EuGH-Rechtsprechung zum Begriff des Nutzungsberechtigten und zum Missbrauch : eine erste Analyse möglicher Auswirkungen auf die Entlastungsberechtigung anhand von Fallbeispielen
Different judicial approaches to tax avoidance
Digital taxation : reframing the narrative
Direito penal tributario
Direito tributário e direito privado : autonomia privada - simulação - elusão tributária
Direito tributário internacional : teoria e prática
Direito tributário internacional aplicado : volume II
Direito tributário internacional aplicado : volume III
Direito tributário internacional aplicado : volume V
Diritto penale tributario
Disclosure of Tax Avoidance Schemes - new HMRC regulations
Disclosure of U.K. tax avoidance schemes
Disclosure opportunities
Discretionary trusts and their infirmities
Division 165 in perspective
Do corporations have a social responsibility regarding taxes?
Does inside debt moderate corporate tax avoidance?
Don't go too far
Doppelbesteuerung deutscher Investoren in Österreich
Double taxation conventions and the use of base companies
Double taxation conventions and the use of conduit companies
Down a hole
Draft guidelines on international cooperation against tax avoidance and evasion
Droit fiscal international
Droit fiscal international
Dutch policy agenda addresses tax evasion
Dutch tax haven blacklist impacts multinationals and funds in the Middle East
Dying trusts, living trusts
EU and OECD : fighting against tax avoidance
EU anti-tax avoidance policy for third countries and its impact on the Greek tax law
EU exchange of information and recovery of direct taxes : the UK perspective
EU proposes tax reporting rules for intermediaries including tax advisors
Earnings management, corporate tax shelters, and book-tax alignment
Eclipse Film Partners No 35 LLP v HMRC: a different approach to tax avoidance from MCashback?
Economic substance & globalisation
Economic substance and tax avoidance : an international perspective
Economic substance around the world (part 1)
Ein Verhaltensmodell zur Steuerhinterziehung
Ein neuer Missbrauchsbegriff im deutschen Internationalen Steuerrecht?
Einsatzmöglichkeiten, Grenzen und Risiken von Offshore-Gesellschaften : Ergebniskorrektur - Zurechnung - Missbrauch - Strafrechtliche Folgen - Verhältnis Mandant/Berater
El concepto de ventaja fiscal en el régimen de diferimiento tributario ante la ausencia de motivo económico válido, antes y después de la Ley 27/2014, de 27 de noviembre = The concept of tax benefits in the tax deferral regime in the absence of valid commercial reasons, before and after Law 27/2014 of November 27th
El fraude a la ley tributaria en la jurisprudencia
El multilateralismo frente a los problemas fiscales internacionales del siglo XXI
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
El nuevo marco europeo de transparencia sobre esquemas transfronterizos sujetos a declaración por intermediarios fiscales y contribuyentes : las "EU tax disclosure rules" y sus implicaciones
El sistema de crédito social en el ámbito tributario = The social credit system in the area of taxation
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
Elusione fiscale
Elusione fiscale e circolazione dell'azienda ai fini IRES nella scissione societaria
Elusione fiscale internazionale
Elusione fiscale: aspetti concettuali e casi pratici
Elusión fiscal : conflicto en la aplicación de la norma tributaria, simulación y economía de opción
Emerging issues in tax policy
Enablers legislation
Ending the money drain
Equity, transparency, cooperation and the taxation of high net worth individuals
Espagne : evasion, evitement et fraude en matière fiscale
Essentials of Jamaican taxation
Esterovestizione delle persone fisiche : centro degli interessi vitali e nomadismo fiscale
Ethics & tax practice : a VAT perspective
Ethics and taxation
European Union : blacklists as a tool to fight tax avoidance
European Union corporate tax law
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
Europees actieplan tegen fiscaal misbruik
Evaluating BEPS : a reconsideration of the benefits principle and proposal for UN oversight
Evaluating the new US pass-through rules
Evaluation issues in financing for development : analysing effects of Dutch corporate tax policy on developing countries
Evasion and avoidance of tax at the international level
Examination of accounts for tax auditing
Expatriating to avoid taxes : does IRC section 877 curb the abuse?
Extraterritorial enforcement of tax claims
FATCA and the broader tax crackdown
FCT v. Spotless Services Ltd : a not-so-clean Australian tax avoidance decision?
Fact, fiction or just raw speculation
Fair taxation : truth is in the eye of the beholder
Fair taxation : truth is in the eye of the beholder
Fair taxation and corporate social responsibility
Federal Court decision on imposition of penalties on promotors of tax schemes
Felixstowe Dock and Railway Co Ltd and others v Revenue and Customs Commissioners : [2011] UKFTT 838 (TC)
Festschrift für Joachim Lang : zum 70. Geburtstag : Gestaltung der Steuerrechtsordnung
Finance (No. 2) Act 2017 Notes
Finance Act 2019 Notes
Finance Act 2020 : India puts nail in the coffin to the gordian knot of stateless persons
Finance Act 2020 Notes : Section 15: loan charge not to apply to loans or quasi-loans made before 9 December 2010; Section 16: election for loan charge to be split over three tax years; Schedule 2: the loan charge: consequential amendments; Section 17: loan charge reduced where underlying liability disclosed but unenforceable; Section 18: relief from interest on tax payable by a person subject to the loan charge; Section 19: minor amendments relating to the loan charge; Section 20: repaying sums paid to HMRC under agreements relating to certain loans etc; Section 21: operation of the scheme
Finance Act 2020 Notes : Section 98: HMRC debts: priority on insolvency; Section 99: HMRC debts: regulations; Section 100 and Schedule 13: joint and several liability of company directors etc
Finance Act 2021 Notes : Section 41 : hold-over relief for foreign-controlled companies
Finance Act 2021 Notes : Sections 121-124 : avoidance
Finance Act Handbook
Financial constraints and firm tax evasion
Financial instruments and the tax avoidance lottery : a view from North America
Financial transparency coalition criticizes rejection of U.N. tax body proposal
Firm take-up of a corporate income tax cut : evidence from Vietnam
First practical impacts of the GAAR
Fiscaal mijlpaalarrest van het Arbitragehof : 24 november 2004 - een keerpunt in de theorie van de minst belaste weg : hergeboorte van de economische werkelijkheidsleer?
Fiscaal misbruik
Fiscaal-economische aspecten van internationale belastingvermijding : een onderzoek naar internationale belastingverschillen en de reacties daarop vanuit economisch perspectief
Fiscal and tax issues in China's entertainment industry
Fiscale beleidsnotities 2018
Fiscale constructies, transparantie en dingen die voorbijgaan - de parlementaire verhoren over belastingontwijking en -ontduiking
Fiscale wetsontduiking : fraus legis in fiscalibus
Fiscalité de l'entreprise
Fisher and others v Revenue and Customs Commissioners : [2014] UKFTT 804 (TC)
Flexing muscles
Fluent approach
Foreign Account Tax Compliance Act (FATCA) - US-steuerrechtliche Anforderungen an das globale Finanzsystem
Form versus substance and the tax system in Brazil
Formulary apportionment is not a panacea : part 1
Forum : tax administration versus taxpayer - a new deal?
France's new law to tackle tax fraud
France: the implementation of the first set of measures from the BEPS report
Fraus legis : het grijze gebied tussen belastingontduiking, belastingontwijking en geoorloofde financiële planning
From evasion to avoidance : the historical evolution of the OECD Model in addressing tax abuse
Fundamental changes to Indonesia's tax system to attract investment
Fundamentals of international tax planning
Furniss v Dawson : the Canadian approach
Furniss v Dawson, adieu
Furniss v. Dawson: recent developments
Förtäckt dividend i beskattningen
GAAR revisited : from instinctive reaction to intellectual rigour
GAARs in developing countries
General and specific anti-avoidance provisions in Polish tax law
General anti-avoidance revisited following the changes in Finance Bill 2006 : [part 1]
General anti-avoidance rules for major developing countries

tax avoidance Resource Information The concept tax avoidance represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.

A sample of Items that share the Concept tax avoidance See All

Context

Subject of

tax avoidance

Resource Information

The concept tax avoidance represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.