Relevant bibliographies by topics / Income tax avoidance law

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Income tax avoidance law'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Income tax avoidance law"

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Rosenberg, Joshua D. "Tax Avoidance and Income Measurement." Michigan Law Review 87, no. 2 (1988): 365. http://dx.doi.org/10.2307/1289221.

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Beebeejaun, Ambareen. "The Anti-Avoidance Provisions of the Mauritius Income Tax Act 1995." International Journal of Law and Management 60, no. 5 (2018): 1223–32. http://dx.doi.org/10.1108/ijlma-07-2017-0174.

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Purpose A taxpayer who gets caught under Part VII of the Mauritius Income Tax Act is subjected to a corrective measure only in the form of payment of the amount of tax that would have been due in the absence of the avoidance arrangement, but the consequences set out in the same section do not result in any disincentive to the taxpayer that would ensure the prevention of the occurrence of such type of anti-avoidance practices in the future. This study aims to investigate the effectiveness of the anti-avoidance provisions in the Mauritius legislation as a weapon against impermissible tax avoidan
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Loutzenhiser, Glen. "TAX AVOIDANCE, PRIVATE COMPANIES AND THE FAMILY." Cambridge Law Journal 72, no. 1 (2013): 35–49. http://dx.doi.org/10.1017/s0008197313000032.

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AbstractRecent media reports have revealed a substantial number of highly-paid senior civil servants and BBC presenters have been using “off payroll” arrangements and personal services companies to reduce the tax paid on their earnings. This article examines the tax and National Insurance contribution (NIC) savings that can be had by carrying on economic activity through a company rather than as an unincorporated business or an employee. These savings derive from a combination of favourable tax and NIC rates on companies, and can be further increased through family income-splitting arrangement
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Katz, Irwin J. (Jay). "Instilling Subpart F with Horizontal Equity as Applicable to Individual U.S. Shareholders." ATA Journal of Legal Tax Research 18, no. 1 (2019): 1–18. http://dx.doi.org/10.2308/jltr-19-003.

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ABSTRACT Subpart F of the Internal Revenue Code is a body of anti-abuse provisions designed to prevent U.S. shareholders from avoiding tax on the earnings (Subpart F income) generated by foreign corporations they control. Overall, its provisions lack the tax principle of horizontal equity based on tax neutrality. This article will expose the lack of horizontal equity, as applied to individual (not corporate) U.S. shareholders, by being both over-inclusive and under-inclusive. It is over-inclusive in imposing punitive tax consequences when tax avoidance is unachievable, including the taxation o
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Cho, Hyejin. "Sustainable Tax Behavior of MNEs: Effect of International Tax Law Reform." Sustainability 12, no. 18 (2020): 7738. http://dx.doi.org/10.3390/su12187738.

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As tax is related to the sustainable growth of societies around the world, international tax avoidance by multinational enterprises (MNEs) has gained public attention. The Organization for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting (BEPS) Action Plan to promote sustainable tax behavior of MNEs. To guide policymakers and regulators in curving MNEs’ tax schemes utilizing market imperfection, this paper empirically assesses whether the international law reform regarding information disclosures on global operation achieves the intended result of lo
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Roin, Julie. "Changing Places, Changing Taxes: Exploiting Tax Discontinuities." Theoretical Inquiries in Law 22, no. 1 (2021): 335–79. http://dx.doi.org/10.1515/til-2021-0012.

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Abstract President Trump’s decision to move his official state of residence from high-tax New York to no (income)-tax Florida has brought public attention to an issue that has long troubled scholars, designers and administrators of income tax systems: how the interaction of tax rules deferring the taxation of income and tax rules based on residency allows taxpayers to reduce and even avoid taxation of their deferred income. These discontinuities in tax treatment may lead to excessive migration, as well as reductions in state income tax revenues and distortions in the design of state taxing mec
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Cooper, George. "The Taming of the Shrewd: Identifying and Controlling Income Tax Avoidance." Columbia Law Review 85, no. 4 (1985): 657. http://dx.doi.org/10.2307/1122332.

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Park, Sungwon. "Related Party Transactions and Tax Avoidance of Business Groups." Sustainability 10, no. 10 (2018): 3571. http://dx.doi.org/10.3390/su10103571.

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This study aims to examine if the firms in business groups avoid tax by related party transactions. If other conditions are the same, firms have an incentive to maximize after-tax profits by minimizing tax burden. If the firms are in business groups, they tend to minimize tax at the business group level. It is expected that the level of tax avoidance of both parties of related party transactions will be high if tax is minimized at the business group level as the transactions will be made at a level that can minimize the tax of both the firm that reduces the taxable income through related party
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Hardiyanto, Ivan. "PERMASALAHAN TRANSFER PRICING DALAM UNDANG-UNDANG PAJAK DI INDONESIA." Jurnal Magister Hukum ARGUMENTUM 6, no. 1 (2019): 1082–103. http://dx.doi.org/10.24123/argu.v6i1.1859.

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Transfer pricing is a company policy in determining transfer prices to other companies, but in practice transfer pricing is done in order to avoid taxes. At present Indonesia has not been able to overcome the issue of transfer pricing because the regulations and sanctions are still unclear. Businessmen as taxpayers need legal certainty in the context of tax planning and business competition, while the government also requires legal certainty to secure revenues from the tax sector. The legal vacuum created legal uncertainty for both parties so that it was not in harmony with the principle of ju
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Sari, Novita, Elvira Luthan, and Nini Syafriyeni. "Pengaruh Profitabilitas, Leverage, Komisaris Independen, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2018." Jurnal Ilmiah Universitas Batanghari Jambi 20, no. 2 (2020): 376. http://dx.doi.org/10.33087/jiubj.v20i2.913.

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The biggest source of state income comes from taxes. So the Indonesian government continues to strive to improve tax revenue optimization measures to maximize revenue from the tax sector. But until now many citizens still consider tax as a burden. The company or entity still considers tax as an expense that will reduce the company's net profit. Taxpayers will tend to look for ways to reduce the tax they pay, both legally and illegally, one of which is the practice of tax avoidance Tax avoidance is a complex and unique problem because on one hand tax avoidance does not violate the law, on the o
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Dissertations / Theses on the topic "Income tax avoidance law"

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Tarrant, Greg. "The distinction between tax evasion, tax avoidance and tax planning." Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1004549.

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Tax avoidance has been the subject of intense scrutiny lately by both the South African Revenue Service ("the SARS") and the media. This attention stems largely from the recent withdrawal of section 103(1) together with the introduction of section 80A to 80L of the South African Income Tax Act. However, this attention is not limited to South Africa. Revenue authorities worldwide have focused on the task of challenging tax avoidance. The approach of the SARS to tackling tax avoidance has been multi-faceted. In the Discussion Paper on Tax Avoidance and Section 103 (1) of the South African Income
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Stopforth, David Paul. "A history of the anti-avoidance legislation applying to settlements for income tax purposes." Thesis, University of Glasgow, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.254093.

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Haffejee, Yaasir. "A critical analysis of South Africa's general anti avoidance provisions in income tax legislation." Thesis, Nelson Mandela Metropolitan University, 2009. http://hdl.handle.net/10948/1243.

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This treatise was undertaken to critically analyse the new general anti avoidance rules (new GAAR) as set out in sections 80A to 80L of the Income Tax Act1. A discussion on the difference between tax evasion and tax avoidance was performed in the first chapter. The goals of this treatise were then set out. An analysis of the requirements for the application of the new GAAR was performed in the second chapter. The courts have historically reviewed the circumstances surrounding an arrangement when determining whether tax avoidance has occurred. The new GAAR requires the individual steps of an ar
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Prebble, Zoë, and John Prebble. "Comparing the General Anti-Avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law (Part I)." IUS ET VERITAS, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/123574.

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This paper compares the general anti-avoidance rule of incometax law with the Civil Law doctrine of abuse of law (Rechtsmissbrauch, abusde droit) in eight jurisdictions: Germany, Croatia, New Zealand, Australia, France, the e uropean u nion, the u nited s tates and the United Kingdom. The paper addresses the statutory and judge-made general anti-avoidance rules in these jurisdictions and deals with the core concept of avoidance an on how these eight jurisdictions either frustrate avoidance or allow it.<br>Este artículo compara la norma anti-elusiva general de la ley del impuesto a la renta con
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Kujinga, Benjamin Tanyaradwa. "A Comparative Analysis of the Efficacy of the General Anti-Avoidance Rule as a Measure Against Impermissible Income Tax Avoidance in South Africa." Thesis, University of Pretoria, 2013. http://hdl.handle.net/2263/33430.

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This thesis comparatively analyses the SA income tax general anti-avoidance rule (GAAR) in s 80A-L of the Income Tax Act 58/1962 and similar rules in Australia, Canada, the UK and the judicial doctrines in the US and the UK. It is argued that, while the SA GAAR may serve as a deterrent, it is going to have limited efficacy against impermissible tax avoidance due to the uncertainty it creates. It is argued that uncertainty will cause judicial activism to protect permissible tax avoidance, extensive and inconsistent judicial interpretation and confusion amongst taxpayers and SARS as to what cons
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Prebble, Zoë, and John Prebble. "Comparing the General Anti-avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law (Part II)." IUS ET VERITAS, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/123114.

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This article compares and analyzes how member States of the European Union, the United States of America and the United Kingdom combat tax avoidance through its legal systems. The article addresses issues such as the influence of the Court of Justice of the European Union and the case Cadbury Schweppes in establishing anti-avoidance rules in member States of the European Union and the application of Business Purpose Doctrine in the United States of America and the United Kingdom.<br>El presente artículo compara y analiza la manera en que los Estados miembros de la Unión Europea, los Estados Un
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Loof, Grethe. "A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962." Thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/4655.

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Includes bibliographical references.<br>I welcome you in reading this research dissertation looking at the South African General Anti Avoidance Rule. I hope that this paper will shed some light on the complex requirements of the GAAR as contained in section 80A, read together with relevant sections.
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Tooma, Rachel Anne Law Faculty of Law UNSW. "A case for a uniform statutory general anti-avoidance rule in Australian taxation legislation." Awarded by:University of New South Wales. School of Law, 2007. http://handle.unsw.edu.au/1959.4/29348.

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Taxpayer certainty is the most frequently cited argument against statutory General Anti-Avoidance Rules (GAARs). However the vast literature criticising statutory GAARs fails to consider the extent of taxpayer uncertainty, and the potential for taxpayer uncertainty, in jurisdictions without a statutory GAAR. This thesis examines that gap in the literature. The thesis uses inductive reasoning to suggest that there is greater taxpayer certainty where a statutory GAAR exists and is appropriately administered. Specifically, it uses a case study to demonstrate that there is greater uncertainty
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Ogula, Diana Khabale. "An analysis of the judicial approach to the interpretation of tax avoidance legislation in South Africa." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1012093.

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Tax evasion and avoidance costs South Africa billions of rand each year. This treatise examines the judiciary’s view and/or attitude to the dividing line between legitimate and illegitimate tax avoidance. It seeks to find out how South African courts have ultimately dealt with the old GAAR section 103(1). The treatise seeks to establish the role that the judiciary plays in tax avoidance and whether it has been pro-fiscus or pro-taxpayer in its deliberations of tax avoidance cases. The treatise focuses specifically on the judicial responses to the General Anti-avoidance Rule Section 103 of the
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Weston, Tracey Lee. "A comparison of the effectiveness of the judicial doctrine of "substance over form" with legislated measures in combatting tax avoidance." Thesis, Rhodes University, 2004. http://hdl.handle.net/10962/100.

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Taxation statutes often provide opportunities for tax avoidance by taxpayers who exploit the provisions of the taxing statute to reduce the tax that they are legally required to pay. It is, however, important to distinguish between the concepts of tax avoidance and tax evasion. The central issue, especially where the contract has no business purpose, is whether it is possible for the substance and legal form of the transaction to differ to such an extent that a court of law will favour the substance rather than the legal format. The debate is whether the courts should be encouraged to continue
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Books on the topic "Income tax avoidance law"

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Krishna, Vern. Tax avoidance: The general anti-avoidance rule. Carswell, 1990.

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Legislating against tax avoidance. IBFD, 2008.

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Kasipillai, Jeyapalan. Tax avoidance in Malaysia: Principles and cases. CCH Asia, 2010.

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DiMare, Richard C. Lawful income tax avoidance for the qualified wages and salaries of natural persons. American Association for Lockean Liberty, 2010.

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Switzerland. Swiss-U.S. Income Tax Treaty: Convention between the United States of America and Switzerland for the avoidance of double taxation with respect to taxes on income, signed on October 2, 1996. 2nd ed. Swiss-American Chamber of Commerce, 2002.

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Switzerland. Swiss-U.S. Income Tax Treaty: Convention between the United States of America and Switzerland for the avoidance of double taxation with respect to taxes on income, signed on October 2, 1996. 2nd ed. Swiss-American Chamber of Commerce, 2010.

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Switzerland. Swiss-U.S. Income Tax Treaty: Convention between the United States of America and Switzerland for the avoidance of double taxation with respect to taxes on income signed on October 2, 1996. 2nd ed. Swiss-American Chamber of Commerce, 2004.

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Ireland. Convention between Ireland and the State of Israel for the avoidance of double taxation and for the prevention of fiscal evasion with respect to taxes on income: Done at Dublin on 20th November, 1995 : presented to both houses of the Oireachtas. Stationery Office, 1995.

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Portugal. Convention between the government of the United States of America and the Portuguese Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, together with a related protocol: Message from the President of the United States transmitting convention between the government of the United States of America and the Portuguese Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, together with a related protocol, signed at Washington on September 6, 1994. U.S. G.P.O., 1994.

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Kazakstan. Convention between the government of the United States of America and the government of the Republic of Kazakhstan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital: Message from the President of the United States transmitting convention between the government of the United States of America and the government of the Republic of Kazakhstan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital, together with the protocol and the two related exchanges of notes, signed at Almaty on October 24, 1993. U.S. G.P.O., 1994.

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Book chapters on the topic "Income tax avoidance law"

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Bardopoulos, Anne Michèle. "Tax Avoidance and Tax Evasion." In Law, Governance and Technology Series. Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-15449-7_25.

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Warburton, Christopher E. S. "Tax avoidance and evasion." In Economic Analysis and Law. Routledge, 2020. http://dx.doi.org/10.4324/9780429343964-7.

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Yuan, Guodong, Ron P. McIver, sLei Xu, and Sang Hong Kang. "Corporate Income Tax Avoidance in China." In Sustainable Financial Innovations. CRC Press, 2018. http://dx.doi.org/10.1201/9781315156194-14.

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Riccardi, Lorenzo. "Company Income Tax." In Chinese Tax Law and International Treaties. Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-00275-0_3.

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Riccardi, Lorenzo. "Individual Income Tax Law." In Chinese Tax Law and International Treaties. Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-00275-0_2.

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Esteller-Moré, Alejandro, Amedeo Piolatto, and Matthew D. Rablen. "Taxing high-income earners." In The Routledge Companion to Tax Avoidance Research. Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-20.

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degl’Innocenti, Duccio Gamannossi, and Matthew D. Rablen. "Optimal income tax enforcement in the presence of tax avoidance." In The Routledge Companion to Tax Avoidance Research. Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-22.

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Riccardi, Lorenzo. "Anti-Avoidance Rules and Permanent Establishment Concept." In Chinese Tax Law and International Treaties. Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-00275-0_8.

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Shome, Parthasarathi. "Corporate Income Tax—India Case Study." In Taxation History, Theory, Law and Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_19.

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Shome, Parthasarathi. "Corporate Income Tax—Design and Evidence." In Taxation History, Theory, Law and Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_18.

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Conference papers on the topic "Income tax avoidance law"

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Sheng, Aihui. "Tax Planning of Personal Income Tax of College Teachers under New Personal Income Tax Law." In International Conference on Education, Management and Computing Technology (ICEMCT-15). Atlantis Press, 2015. http://dx.doi.org/10.2991/icemct-15.2015.133.

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Xu, Qing. "Analysis on Tax Planning of Comprehensive Income Under the New Tax Law." In Proceedings of the 4th International Conference on Economy, Judicature, Administration and Humanitarian Projects (JAHP 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/jahp-19.2019.134.

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Yingjuan, Wang. "Exploring the Individual Income Tax Planning Scheme of College Teachers under the New Individual Income Tax Law." In Proceedings of the 2019 4th International Conference on Social Sciences and Economic Development (ICSSED 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/icssed-19.2019.52.

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Rusdiyono. "Implementation of Income Tax Imposition for Equitable Grant Recipients." In International Conference on Law, Economics and Health (ICLEH 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200513.121.

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Erdős, Éva. "New problems of the international and European tax law - The digital tax avoidance." In MultiScience - XXXII. microCAD International Multidisciplinary Scientific Conference. University of Miskolc, 2018. http://dx.doi.org/10.26649/musci.2018.042.

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Sun, Ziyuan, and Jingjing Dong. "The Influence of Enterprises Income Tax Law on Electric Power Enterprise." In 2010 Asia-Pacific Power and Energy Engineering Conference. IEEE, 2010. http://dx.doi.org/10.1109/appeec.2010.5448643.

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Xu, Qingqing. "Analysis of Anti tax avoidance in the company law personality denial system." In 2017 2nd International Conference on Education, Sports, Arts and Management Engineering (ICESAME 2017). Atlantis Press, 2017. http://dx.doi.org/10.2991/icesame-17.2017.142.

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Cernikova, Martina. "FINANCIAL MANAGEMENT OF ENTERPRISES IN THE CONTEXT OF LEGAL ENTITY INCOME TAX IN THE CZECH REPUBLIC." In SGEM 2014 Scientific SubConference on POLITICAL SCIENCES, LAW, FINANCE, ECONOMICS AND TOURISM. Stef92 Technology, 2014. http://dx.doi.org/10.5593/sgemsocial2014/b22/s6.038.

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Fehér, Gábor, and Éva Karai. "HUNGARIAN IFRS IMPLEMENTATION FROM TAX PERSPECTIVE." In Fourth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/itema.2020.159.

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The influence of corporate income taxation on financial statements presented on a domestic accounting standards basis differ by countries in a wide range. Corporate income taxation in Hungary has a strong connection to the Hungarian Accounting Act. From 2016 it is prescribed or allowed for specific companies to present their financial statements on IFRS basis. The transition represented not only a challenge in the accounting system of the companies, but the state had to face new tasks because the taxation of IFRS companies had to meet the tax principle of horizontal equity and ensure the prope
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Emzaed, Ali Murtadho. "Tax Avoidance From The Perspective of Islamic Law - The Case of Sampit and Palangka Raya." In Annual Conference on Social Sciences and Humanities. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0007417201630169.

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Reports on the topic "Income tax avoidance law"

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Gamannossi degl’Innocenti, Duccio, and Matthew D. Rablen. Tax avoidance and optimal income tax enforcement. The IFS, 2017. http://dx.doi.org/10.1920/wp.ifs.2017.1708.

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Feldstein, Martin. Tax Avoidance and the Deadweight Loss of the Income Tax. National Bureau of Economic Research, 1995. http://dx.doi.org/10.3386/w5055.

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Gordon, Roger, and Soren Bo Nielsen. Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy. National Bureau of Economic Research, 1996. http://dx.doi.org/10.3386/w5527.

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Sivadasan, Jagadeesh, and Joel Slemrod. Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India. National Bureau of Economic Research, 2006. http://dx.doi.org/10.3386/w12240.

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Lees, Adrienne, and Doris Akol. There and Back Again: The Making of Uganda’s Mobile Money Tax. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.012.

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This paper evaluates the appropriateness of the tax policymaking process that led to the introduction, and the later adaptation, of a tax on mobile money transactions in Uganda in 2018. We examine the unusual source of the proposal, how this particular tax diverged from the usual tax policymaking process, and whether certain key stakeholders were excluded. We argue that weaknesses in the tax policymaking process undermined the quality of policy design, and resulted in a period of costly, and avoidable, policy adjustment. This case study is relevant for Uganda as well as for other low-income co
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