TY - BOOK ID - 14302796 TI - A Comparative Look at Regulation of Corporate Tax Avoidance PY - 2012 SN - 9400723415 9786613456588 1283456583 9400723423 9789400723412 9789400723429 PB - Dordrecht : Springer Netherlands, DB - UniCat KW - Corporations -- Taxation -- Law and legislation. KW - Tax evasion. KW - Corporations KW - Tax evasion KW - Law, Politics & Government KW - Law, General & Comparative KW - Taxation KW - Law and legislation KW - Evasion, Fiscal KW - Fiscal evasion KW - Tax avoidance KW - Tax delinquency KW - Tax-dodging KW - Tax fraud KW - Taxation, Evasion of KW - Evasion KW - Law. KW - Tax accounting. KW - Tax laws. KW - Ethics. KW - Private international law. KW - Conflict of laws. KW - International law. KW - Comparative law. KW - Public finance. KW - Private International Law, International & Foreign Law, Comparative Law. KW - Business Taxation/Tax Law. KW - Financial Law/Fiscal Law. KW - Cameralistics KW - Public finance KW - Currency question KW - Comparative jurisprudence KW - Comparative legislation KW - Jurisprudence, Comparative KW - Law, Comparative KW - Legislation, Comparative KW - Law of nations KW - Nations, Law of KW - Public international law KW - Law KW - Choice of law KW - Conflict of laws KW - Intermunicipal law KW - International law, Private KW - International private law KW - Private international law KW - Legal polycentricity KW - Deontology KW - Ethics, Primitive KW - Ethology KW - Moral philosophy KW - Morality KW - Morals KW - Philosophy, Moral KW - Science, Moral KW - Philosophy KW - Values KW - Tax laws KW - Tax legislation KW - Tax regulations KW - Finance, Public KW - Acts, Legislative KW - Enactments, Legislative KW - Laws (Statutes) KW - Legislative acts KW - Legislative enactments KW - Jurisprudence KW - Legislation KW - Civil law KW - Accounting KW - Law and legislation. KW - Public finances UR - https://www.unicat.be/uniCat?func=search&query=sysid:14302796 AB - This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated. . ER -