Showing 1 - 6 of 6
In this article, the authors examine the operation of the Chinese general anti-avoidance rule (GAAR) and compare it with GAARs in other regimes. Their analysis suggests that in China there are still fundamental problems with the legislative design of the GAAR, with the manner in which it is...
Persistent link: https://www.econbiz.de/10013238550
The structure of this general chapter follows the structure of the conference upon which this book is based. At that conference, questions related to eight broad areas of tax compliance (ranging from issues surrounding the tax gap, through information exchange and cooperative compliance, and on...
Persistent link: https://www.econbiz.de/10013238554
Traditionally the topic of tax avoidance, or how to contain it, has not been a central focus of the public finance literature. This omission is slightly surprising given that tax avoidance, like tax evasion, has been around as long as tax itself and can have a major impact on so many aspects of...
Persistent link: https://www.econbiz.de/10013134734
The principal objective of the chapter is to identify, examine and evaluate some of the key trends in the responses that national governments and international organisations are currently making to the problems of tax avoidance. The conclusion is that national tax authorities, international tax...
Persistent link: https://www.econbiz.de/10013246807
Persistent link: https://www.econbiz.de/10014563575
The debate about the efficacy of Australia's full dividend imputation system and especially the potential abolition of the full refundability of franking credits has intensified in recent times. This article contributes to the debate by empirically examining the impact of the introduction of...
Persistent link: https://www.econbiz.de/10014352076