Author: Edwin Simpson
Publisher:
ISBN: 9780191508509
Category : Corporation law
Languages : en
Pages :
Book Description
This title draws together the law on shams across the broad range of fields in which it occurs including tax, trusts company, contract, tenancy, and employment law. The book features contributions from first class scholars and practitioners, as well as incisive comparative analysis by the editors.
Sham Transactions
Author: Edwin Simpson
Publisher:
ISBN: 9780191508509
Category : Corporation law
Languages : en
Pages :
Book Description
This title draws together the law on shams across the broad range of fields in which it occurs including tax, trusts company, contract, tenancy, and employment law. The book features contributions from first class scholars and practitioners, as well as incisive comparative analysis by the editors.
Publisher:
ISBN: 9780191508509
Category : Corporation law
Languages : en
Pages :
Book Description
This title draws together the law on shams across the broad range of fields in which it occurs including tax, trusts company, contract, tenancy, and employment law. The book features contributions from first class scholars and practitioners, as well as incisive comparative analysis by the editors.
Sham Transactions and Their Relationship to the Concept of Substance and Form and Tax Avoidance Schemes
Sham and Remedial Doctrines
Author: Alexander A. Boni-Saenz
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
This Essay articulates a general theory of sham, understanding it as a species of fraud uniquely characterized by the deceptive misuse of an otherwise valid legal form to defeat a substantive rule of law or policy. It then considers two theoretical questions underlying the design and structure of civil remedial doctrines that protect potential victims and claimants against fraudulent sham transfers. First, should a sham avoidance doctrine require evidence of the challenged wrongdoer's subjective fraudulent intent, or should the doctrine alternatively allow for more objective proof, such as circumstantial evidence of surrounding facts indicative of a sham transfer? Second, is a bright-line rule prohibition or a holistic standard for ex post evaluation more likely to be effective as a remedy for sham transactions and how do concerns about efficiency of judicial review weigh in this rendition of the rules-versus-standards debate? The Essay identifies the Fraudulent Transfer Doctrine as the dominant approach for addressing sham transactions in the United States, which imposes a standard rather than a rule, and allows for proof of either subjective fraudulent intent or objective circumstantial evidence of badges of fraud in connection with the challenged transaction. The Essay then surveys other specialized sham avoidance doctrines, developed to address abusive tax trusts and spousal disinheritance, which illustrate experimentation with both subjective state-of-mind criteria and rule-based prohibitions, with mixed reception and success.
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
This Essay articulates a general theory of sham, understanding it as a species of fraud uniquely characterized by the deceptive misuse of an otherwise valid legal form to defeat a substantive rule of law or policy. It then considers two theoretical questions underlying the design and structure of civil remedial doctrines that protect potential victims and claimants against fraudulent sham transfers. First, should a sham avoidance doctrine require evidence of the challenged wrongdoer's subjective fraudulent intent, or should the doctrine alternatively allow for more objective proof, such as circumstantial evidence of surrounding facts indicative of a sham transfer? Second, is a bright-line rule prohibition or a holistic standard for ex post evaluation more likely to be effective as a remedy for sham transactions and how do concerns about efficiency of judicial review weigh in this rendition of the rules-versus-standards debate? The Essay identifies the Fraudulent Transfer Doctrine as the dominant approach for addressing sham transactions in the United States, which imposes a standard rather than a rule, and allows for proof of either subjective fraudulent intent or objective circumstantial evidence of badges of fraud in connection with the challenged transaction. The Essay then surveys other specialized sham avoidance doctrines, developed to address abusive tax trusts and spousal disinheritance, which illustrate experimentation with both subjective state-of-mind criteria and rule-based prohibitions, with mixed reception and success.
Benami Or Sham Transactions and Unexplained Cash Credits, Investments, and Expenses
Author: Phool Chand Goyal
Publisher:
ISBN:
Category : Tax evasion
Languages : en
Pages : 220
Book Description
Publisher:
ISBN:
Category : Tax evasion
Languages : en
Pages : 220
Book Description
Sham Transactions
Author: Edwin Simpson
Publisher: OUP Oxford
ISBN: 9780199685349
Category : Law
Languages : en
Pages : 0
Book Description
The first work to draw together the law on shams across the broad range of fields in which it occurs including tax, trusts, company, contract, tenancy, and employment law. The book features contributions from first class scholars and practitioners, as well as incisive comparative analysis by the editors.
Publisher: OUP Oxford
ISBN: 9780199685349
Category : Law
Languages : en
Pages : 0
Book Description
The first work to draw together the law on shams across the broad range of fields in which it occurs including tax, trusts, company, contract, tenancy, and employment law. The book features contributions from first class scholars and practitioners, as well as incisive comparative analysis by the editors.
A Guide to Forensic Accounting Investigation
Author: Thomas W. Golden
Publisher: John Wiley & Sons
ISBN: 0471730327
Category : Business & Economics
Languages : en
Pages : 578
Book Description
Today's demanding marketplace expects auditors to take responsibility for fraud detection, and this expectation is buoyed by such legislation as the Sarbanes-Oxley Act and the Auditing Standard (SAS99), which requires increased performance on the part of the auditor to find material financial statement fraud. Written by three of the best forensic accountants and auditors, Thomas W. Golden, Steven L. Skalak, and Mona M. Clayton, The Auditor's Guide to Forensic Accounting Investigation explores exactly what assurances auditors should provide and suggests alternatives to giving the capital markets more of what they are requiring-greater assurances that the financial statements they rely upon for investment decisions are free of material error, including fraud. It reveals the surprising complexity of fraud deterrence, detection, and investigation, and offers a step-by-step approach to understanding that complexity. From basic techniques to intricate tests and technologies, The Auditor's Guide to Forensic Accounting Investigation is a rich, multifaceted, and fascinating answer to the need for wiser, savvier, better-trained financial statement and internal auditors who are thoroughly familiar with fraud detection techniques and the intricate, demanding work of forensic accounting specialists.
Publisher: John Wiley & Sons
ISBN: 0471730327
Category : Business & Economics
Languages : en
Pages : 578
Book Description
Today's demanding marketplace expects auditors to take responsibility for fraud detection, and this expectation is buoyed by such legislation as the Sarbanes-Oxley Act and the Auditing Standard (SAS99), which requires increased performance on the part of the auditor to find material financial statement fraud. Written by three of the best forensic accountants and auditors, Thomas W. Golden, Steven L. Skalak, and Mona M. Clayton, The Auditor's Guide to Forensic Accounting Investigation explores exactly what assurances auditors should provide and suggests alternatives to giving the capital markets more of what they are requiring-greater assurances that the financial statements they rely upon for investment decisions are free of material error, including fraud. It reveals the surprising complexity of fraud deterrence, detection, and investigation, and offers a step-by-step approach to understanding that complexity. From basic techniques to intricate tests and technologies, The Auditor's Guide to Forensic Accounting Investigation is a rich, multifaceted, and fascinating answer to the need for wiser, savvier, better-trained financial statement and internal auditors who are thoroughly familiar with fraud detection techniques and the intricate, demanding work of forensic accounting specialists.
SEC Docket
Author: United States. Securities and Exchange Commission
Publisher:
ISBN:
Category : Securities
Languages : en
Pages : 936
Book Description
Publisher:
ISBN:
Category : Securities
Languages : en
Pages : 936
Book Description
Benami Or Sham Transactions and Unexplained Cash Credits Investments Etc
Author: Phool Chand Goyal
Publisher:
ISBN:
Category : Tax evasion
Languages : en
Pages : 173
Book Description
Publisher:
ISBN:
Category : Tax evasion
Languages : en
Pages : 173
Book Description
The Madras Weekly Notes
Who Cheats and How
Author: Robin Banerjee
Publisher: Penguin Random House India Private Limited
ISBN: 9357086234
Category : Business & Economics
Languages : en
Pages : 350
Book Description
Why do corporates, that are seemingly doing well, cheat? How are these scams and frauds committed? Why do corporates risk their reputation which they have built over the years? This book analyses these and other hitherto unexplored areas of the corporate world. It is a definitive account of the frauds and scams that pop up in the corporate world. A result of the author's rigorous research spanning more than six years, it presents a deep and comprehensive perspective on such incidents i
Publisher: Penguin Random House India Private Limited
ISBN: 9357086234
Category : Business & Economics
Languages : en
Pages : 350
Book Description
Why do corporates, that are seemingly doing well, cheat? How are these scams and frauds committed? Why do corporates risk their reputation which they have built over the years? This book analyses these and other hitherto unexplored areas of the corporate world. It is a definitive account of the frauds and scams that pop up in the corporate world. A result of the author's rigorous research spanning more than six years, it presents a deep and comprehensive perspective on such incidents i