General Anti-Avoidance Rules for Major Developing Countries

1. Auflage 2014
ISBN: 978-90-411-5839-0
Verlag: Wolters Kluwer

Buch, Englisch, Band 49, 256 Seiten, Format (B × H): 160 mm x 246 mm, Gewicht: 794 g

Reihe: Series on International Taxation

Where there is taxation, there is tax avoidance. Whether it is criminalised as 舖evasion舗 or permitted as 舖minimisation舗, it is clear that differences in economic development require a different approach to the problem on the part of taxation authorities. For developing countries, 舖tool kit transplants舗 舒 often successful in their home countries 舒 have usually proven ineffective. The author of this book first shows why developing countries need their own tailor-made anti-avoidance systems, and then describes the features of general anti-avoidance rules (GAAR) he deems relevant to developing countries, including the fastest routes, the paths that require caution, and the directions to avoid.

Autoren/Hrsg.

Rosenblatt, Paulo

Fachgebiete

• Wirtschaftswissenschaften Volkswirtschaftslehre Internationale Wirtschaft Entwicklungsökonomie & Emerging Markets
• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung
• Rechtswissenschaften Ausländisches Recht Mittel-/Südamerika
• Rechtswissenschaften Ausländisches Recht Asien (inkl. Türkei und Naher Osten)
• Rechtswissenschaften Ausländisches Recht Afrika (außer Südafrika)

Inhaltsverzeichnis

List of Abbreviations.
List of Tables.
Acknowledgements.
Introduction.
CHAPTER 1 Tax Compliance and Avoidance in Developing Countries.
CHAPTER 2 Similar Features Shared by Statutory GAARs from Diverse Jurisdictions.
CHAPTER 3 How Do General Anti-avoidance Rules Differ?.
CHAPTER 4 General Anti-avoidance Rules and Doctrines in the Courts.
CHAPTER 5 The Secondary Elements in Action.
CHAPTER 6 GAAR and the Protection of Taxpayers’ Rights.
CONCLUSIONS
Table of Cases.
Table of Statutes.
Index.