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This volume is a one of a kind compilation of the anti-avoidance laws of over 20 countries, including Europe, North America, Asia, and Africa. It surveys the similarities and differences in the anti-avoidance regimes and contains detailed chapters examining the moral and legal dimensions of the problem of tax avoidance presented in each country. §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 transactions solely to minimize tax liability. They frustrate the ability of governments to collect sufficient revenue to provide essential public goods and services and infrastructure. Moreover, unchecked tax avoidance threatens to establish an elite class of taxpayers that can avoid obligations.