Where there is taxation, there is tax avoidance. Whether it is criminalised as �^-evasion�^-- or permitted as �^-minimisation�^--, it is clear that differences in economic development require a different approach to the problem on the part of taxation authorities. For developing countries, �^-tool kit transplants�^-- �^' often successful in their home countries �^' have usually proven ineffective. The author of this book first shows why developing countries need their own tailor-made anti-avoidance systems, ...
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Where there is taxation, there is tax avoidance. Whether it is criminalised as �^-evasion�^-- or permitted as �^-minimisation�^--, it is clear that differences in economic development require a different approach to the problem on the part of taxation authorities. For developing countries, �^-tool kit transplants�^-- �^' often successful in their home countries �^' 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.
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Seller's Description:
Book. Octavo, xiii, 238 pages. In Good condition with a Good plus dust jacket. Ex-library with usual markings, including library stamps to edges and title page (inked out). Spine is white with purple print. Dust jacket has slight edge wear. Boards in purple cloth. Slightly cocked spine. NOTE: Shelved in Netdesk Column G (ND-G). 1378016. FP New Rockville Stock.