tax avoidance
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- "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 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
- 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 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 Tax Avoidance in the EU : harmonization and cooperation in direct taxation
- Combating tax avoidance in Russia : historical perspective and current trends
- 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 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 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 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 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 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 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
- 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
- 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
- General anti-avoidance rules in the tax legislation of Hungary
- Generalthema I : Steuerumgehung und Abkommensrecht
- Germany's exemption provision and the subject-to-tax clause
- Germany's new GAAR - 'Generally Accepted Antiabuse Rule'?
- Gli aspetti procedurali nell'applicazione delle norme antielusive
- Global developments and trends in international anti-avoidance
- Global forum and Nordic countries combat tax avoidance and evasion
- Global perspectives on income taxation law
- Global tax administration initiatives addressing tax evasion and avoidance
- Gobernanza económica e integración fiscal en la Unión Europea
- Going offshore for asset and creditor protection - (part 1)
- Good tax governance and transparency : a matter of reputation or ethical motivation?
- Governance, tax schemes and big business
- Groupe Industrial Marcel Dassault and another v Director of Income Tax (International Taxation) : AAR Nos 846 and 847 of 2009
- Guidance on China's general anti-avoidance rules released for public comments