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Author: Prashant Kumar Thakur Publisher: Prashant Kumar Thakur ISBN: 1301858129 Category : Law Languages : en Pages : 168
Book Description
Tax Evasion Through Shares provides a very useful guide for officers of income tax department to catch the tax evaders who uses share transactions as medium to either evade tax or money laundering. The book , divided in three parts , includes many case laws which have to be consulted while framing assessment of share related cases. The author has also provided insights on tax evasion through derivative transactions and use of closely held companies shares to convert black money to white. The book is written by a tax officer who has devoted twenty years in investigating, enquiring the tax evasion and finally bringing evidences against the tax evaders. The book is primarily a guide for officer of Income Tax Department for investigation in share related cases. The books not only describe the ways of tax evasion, but how to detect, enquire and assess such cases.
Author: Prashant Kumar Thakur Publisher: Prashant Kumar Thakur ISBN: 1301858129 Category : Law Languages : en Pages : 168
Book Description
Tax Evasion Through Shares provides a very useful guide for officers of income tax department to catch the tax evaders who uses share transactions as medium to either evade tax or money laundering. The book , divided in three parts , includes many case laws which have to be consulted while framing assessment of share related cases. The author has also provided insights on tax evasion through derivative transactions and use of closely held companies shares to convert black money to white. The book is written by a tax officer who has devoted twenty years in investigating, enquiring the tax evasion and finally bringing evidences against the tax evaders. The book is primarily a guide for officer of Income Tax Department for investigation in share related cases. The books not only describe the ways of tax evasion, but how to detect, enquire and assess such cases.
Author: Charles Lewis Publisher: Harper Perennial ISBN: 9780060084318 Category : Political Science Languages : en Pages : 336
Book Description
Charles Lewis, Bill Allison, and a team of researchers from the Center for Public Integrity -- an organization that the National Journal called "a watchdog in the corridors of power" -- investigated how millions of high-income adults and some major corporations cheat the government of billions through tax avoidance (legal), tax evasion (illegal), or tax "avoision" (catch me if you can). Now Lewis and his team provide explosive revelations about who cheats and how they do it, from offshore banks to foreign "tax havens." Case studies of the most brazen dodgers will have taxpayers seeing red in this eye-opening report that puts the IRS on notice. Sure to enlighten and outrage, The Cheating of America is a must -- read for every citizen.
Author: Wolfgang Schön Publisher: Springer Science & Business Media ISBN: 3540772766 Category : Business & Economics Languages : en Pages : 423
Book Description
Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered.
Author: T. J. Wong Publisher: Now Publishers ISBN: 9781680830989 Category : Business & Economics Languages : en Pages : 80
Book Description
Corporate Governance Research on Listed Firms in China: Institutions, Governance and Accountability reviews prior studies and proposes new research directions for the corporate governance of China's listed firms. The primary focus is to investigate the underlying relation between China's institutional environment and its listed firms' corporate governance, and show how formal and informal governance mechanisms actually work within these firms. The monograph is organized as follows: after an introduction, Section 2 provides a discussion of the key unique institutional features in China. Section 3 reviews prior research on the effects of government ownership and control on firm performance, managerial turnover and compensation, and accounting. A number of research directions are proposed in Section 4, and Section 5 concludes the monograph.
Author: Nigar Hashimzade Publisher: Routledge ISBN: 1317377079 Category : Business & Economics Languages : en Pages : 676
Book Description
An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was –recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood. This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic. The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.
Author: Dorian L. Peters Publisher: ISBN: 9781634837750 Category : BUSINESS & ECONOMICS Languages : en Pages : 171
Book Description
Congress and the Obama Administration have expressed interest in addressing multinational corporations' ability to shift profits into low- and no-tax countries with little corresponding change in business operations. Several factors appear to be driving this interest. Economists have estimated that profit shifting results in significant tax revenue losses annually, implying that reducing the practice could help address deficit and debt concerns. Profit shifting and base erosion are also believed to distort the allocation of capital as investment decisions are overly influenced by taxes. Fairness concerns have also been raised. If multinational corporations can avoid or reduce their taxes, other taxpayers (including domestically focused businesses and individuals) may perceive the tax system as unfair. At the same time, policymakers are also concerned that American corporations could be unintentionally harmed if careful consideration is not given to the proper way to reduce profit shifting. This book is intended to assist Congress as it considers what, if any, action to curb profit shifting. This book discusses the methods used for shifting profits only to the extent that it is necessary for interpreting the data or discussing policy options. In addition, this book addresses tax havens; basic concepts and policy issues of U.S. international corporate taxation; and reforms of U.S. international taxation.
Author: Sebastian Beer Publisher: International Monetary Fund ISBN: 148436399X Category : Business & Economics Languages : en Pages : 45
Book Description
This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate inversions. Moreover, it performs a meta analysis of the extensive literature that estimates the overall size of profit shifting. We find that the literature suggests that, on average, a 1 percentage-point lower corporate tax rate will expand before-tax income by 1 percent—an effect that is larger than reported as the consensus estimate in previous surveys and tends to be increasing over time. The literature on tax avoidance still has several unresolved puzzles and blind spots that require further research.
Author: United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee Publisher: ISBN: Category : Confidential communications Languages : en Pages : 834
Author: A. B. Atkinson Publisher: Oxford University Press ISBN: 0199286892 Category : Business & Economics Languages : en Pages : 799
Book Description
This volume brings together an exciting range of new studies of top incomes in a wide range of countries from around the world. The studies use data from income tax records to cast light on the dramatic changes that have taken place at the top of the income distribution. The results cover 22 countries and have a long time span, going back to 1875.
Author: Prashant Kumar Thakur
Author: Prashant Kumar Thakur
Author: Charles Lewis
Author: Wolfgang Schön
Author: T. J. Wong
Author: Nigar Hashimzade
Author: Ryan C. Fuhrmann
Author: Dorian L. Peters
Author: Sebastian Beer
Author: United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee
Author: A. B. Atkinson