Books on the topic 'Tax evasion and avoidance'

Affairs, Organisation for Economic Co-operation and Development Committee on Fiscal. International tax avoidance and evasion: Four related studies. Organization for Economic Co-operation and Development, 1987.

Coleman, James. Tax avoidance law in New Zealand. CCH New Zealand, 2009.

Coleman, James. Tax avoidance law in New Zealand. CCH New Zealand, 2009.

Rosenblatt, Paulo. General anti-avoidance rules for major developing countries. Kluwer Law International, 2015.

Bowler, Tracey. Countering tax avoidance in the UK: Which way forward? Tax Law Review Committee, Institute for Fiscal Studies, 2009.

Desai, Mihir A. Corporate tax avoidance and high powered incentives. National Bureau of Economic Research, 2004.

Vita, Jonathan. General theory of anti-avoidance rules: Classification and (re)definition. Lambert Academic Pub., 2010.

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

Great Britain. Board of Inland Revenue., ed. A general anti-avoidance rule for direct taxes: A consultative document. Inland Revenue, 1998.

Barlett, Donald L. The great American tax dodge: How spiraling fraud and avoidance are killing fairness, destroying the income tax, and costing you. G.K. Hall, 2001.

Gordon, Roger H. Tax avoidance and value-added vs. income taxation in an open economy. National Bureau of Economic Research, 1996.

1959-, Duff David, and Erlichman Harry, eds. Tax avoidance in Canada after Canada Trustco and Mathew. Irwin Law, 2007.

Commonwealth Association of Tax Administrators. and Commonwealth Secretariat. Governance and Institutional Development Division., eds. Tax evasion and avoidance: Strategies and initiatives used by CATA member countries : a joint CATA/GIDD project. Commonwalth Association of Tax Administrators, Commonwealth Secretariat, 2006.

Reardon-Kofmel, Iris. The judicial concept of tax avoidance in Switzerland: An analysis from the perspective of Swiss domestic law and its double taxation conventions where there are no anti-abuse provisions. Helbing Lichtenhahn, 2015.

B, Steele James, ed. The great American tax dodge: How spiraling fraud and avoidance are killing fairness, destroying the income tax, and costing you. Little, Brown, 2000.

Office, National Audit. HM Customs and Excise: Countering VAT avoidance. H.M.S.O., 1992.

Association, International Fiscal, and International Fiscal Association Congress, eds. How domestic anti-avoidance rules affect double taxation conventions: Proceedings of a seminar held in Toronto, Canada, in 1994 during the 48th Congress of the International Fiscal Association. Kluwer Law International, 1995.

Office, National Audit. HM Customs and Excise: Countering VAT avoidance : report. HMSO, 1992.

Council of Executive Secretaries of Tax Organizations. Round Table Conference. Tax evasion, tax avoidance and the underground economy: Papers presented in the Fifth Round Table Conference of the Council of Executive Secretaries of Tax Organizations in Seoul, Republic of Korea, 1990 (CESTO). Edited by Yoingco Angel Q and Guevara Milwida M. CESTO, 1991.

Slovenia. Tax convention with Slovenia: Message from the President of the United States transmitting convention between the United States of America and the Republic of Slovenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital, signed at Ljubljana on June 21, 1999. U.S. G.P.O., 1999.

Venezuela. Tax convention with Venezuela: Message from the President of the United States transmitting the convention between the government of the United States of America and the government of the Republic of Venezuela for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital, signed at Caracas on January 25, 1999. U.S. G.P.O., 1999.

Thailand. Taxation convention with Thailand: Message from the President of the United States transmitting the convention between the government of the United States of America and the government of the Kingdom of Thailand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Bangkok, November 26, 1996. U.S. G.P.O., 1997.

United States. President (1993- : Clinton), United States. Congress. Senate. Committee on Foreign Relations., and Luxembourg, eds. Taxation convention with Luxembourg: Message from the President of the United States transmitting convention between the United States of America and the government of the Grand Duchy of Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital, signed at Luxembourg on April 3, 1996. U.S. G.P.O., 1996.

United States. President (1993- : Clinton), United States. Congress. Senate. Committee on Foreign Relations., and United States, eds. Taxation convention with Luxembourg: Message from the President of the United States transmitting convention between the United States of America and the government of the Grand Duchy of Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital, signed at Luxembourg on April 3, 1996. U.S. G.P.O., 1996.

Ireland. Tax convention with Ireland: Message from the President of the United States transmitting convention between the government of the United States of America and the government of Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and the capital gains, signed at Dublin on July 28, 1997. U.S. G.P.O., 1999.

United States. President (2001-2009 : Bush) and United States. Congress. Senate. Committee on Foreign Relations, eds. Tax convention with Iceland: Message from the President of the United States transmitting Convention Between the Government of the United States of America and the Government of Iceland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, and accompanying protocol, signed on October 23, 2007, at Washington, D.C. U.S. Government Printing Office, 2008.

Ye, Shouguang. Zhongguo qi ye bi shui wen ti feng xian kong zhi yu guan li shi wu: Risk control and real management on appro private tax avoidance in Chinese enterprises. Zhongguo shui wu chu ban she, 2012.

Denmark. Tax convention with Denmark: Message from the President of the United States transmitting Convention between the Government of the United States of America and the Government of the Kingdom of Denmark for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed at Washington on August 19, 1999, together with a protocol. U.S. G.P.O., 1999.

United States. President (1993- : Clinton), United States. Congress. Senate. Committee on Foreign Relations, and United States, eds. Tax convention with Italy: Message from the President of the United States transmitting Convention between the Government of the United States of America and the Government of the Italian Republic for the Avoidance of Double Taxation with Respect to Taxes on Income and the Prevention of Fraud or Fiscal Evasion, signed at Washington on August 25, 1999, together with a protocol. U.S. G.P.O., 1999.

Tunisia. Tax convention with Tunisia: Message from the President of the United States transmitting the convention between the government of the United States of America and the government of the Tunisian Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, together with a related exchange of notes, signed at Washington on June 17, 1985. U.S. G.P.O., 1986.

Itote, Waruhiu. Protocol concerning the interpretation of paragraph 7 of the protocol to the 1984 tax agreement with the People's Republic of China: Message from the President of the United States transmitting the protocol, signed at Beijing on May 10, 1986 ... for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income, signed at Beijing on April 30, 1984. U.S. G.P.O., 1986.

Barbados. Protocol amending the 1984 income tax convention with Barbados: Message from the President of the United States transmitting the protocol amending the convention between the United States of America and Barbados for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed on December 31, 1984, which protocol was signed at Washington on December 18, 1991. U.S. G.P.O., 1992.

Ireland. Tax convention with Ireland: Message from the President of the United States transmitting the convention between the government of the United States of America and the government of Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and the capital gains, signed at Dublin on July 28, 1997, together with a protocol and exchange of notes done on the same date. U.S. G.P.O., 1997.

Britain, Great. Convention with Great Britain and Northern Ireland regarding double taxation and prevention of fiscal evasion: Message from the President of the United States transmitting Convention ... for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains, signed at London on July 24, 2001, together with an exchange of notes, as amended by the protocol signed at Washington on July 19, 2002 (The "Convention"). U.S. G.P.O., 2002.

United States. Congress. Senate. Committee on Foreign Relations, ed. Convention on taxes with the Republic of Poland: Message from the President of the United States transmitting the Convention Between the United States of America and the Republic of Poland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed on February 13, 2013, at Warsaw. U.S. Government Printing Office, 2014.

United States. Congress. Senate. Committee on Foreign Relations, ed. The protocol amending the Tax Convention with Spain: Message from the President of the United States transmitting the protocol amending the Convention Between the United States of America and the Kingdom of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and its Protocol, signed at Madrid on February 22, 1990. U.S. Government Printing Office, 2014.

United States. President (2009- : Obama) and United States. Congress. Senate. Committee on Foreign Relations, eds. Tax convention with Malta: Message from the President of the United States transmitting Convention between the Government of the United States of America and the Government of Malta for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed on August 8, 2008, at Valletta. U.S. G.P.O., 2009.

United States. President (2001-2009 : Bush) and United States. Congress. Senate. Committee on Foreign Relations, eds. Tax convention with Bulgaria with proposed protocol of amendment: 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 Bulgaria for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, with accompanying protocol, signed at Washington on February 23, 2007 (the "proposed treaty"), as well as the protocol amending the convention between the Government of the United States of America and the Government of the Republic of Bulgaria for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Sofia on February 26, 2008. U.S. G.P.O., 2008.

United States. President (1993- : Clinton), United States. Congress. Senate. Committee on Foreign Relations, and United States, eds. Tax convention with South Africa: Message from the President of the United States transmitting the convention between the United States of America and the Republic of South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, signed at Cape Town, February 17, 1997. U.S. G.P.O., 1997.

United States. President (2009- : Obama) and United States. Congress. Senate. Committee on Foreign Relations, eds. Tax convention with Hungary: 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 Hungary for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed on February 4, 2010, at Budapest (the "proposed convention") and a related agreement effected by an exchange of notes on February 4, 2010. U.S. G.P.O., 2010.

Chile. Tax convention with Chile: Message from the President of the United States transmitting the Convention between the Government of the United States of America and the Government of the Republic of Chile for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital, signed in Washington on February 4, 2010, with a protocol signed the same day, as corrected by exchanges of notes effected February 25, 2011, and February 10 and 21, 2012, and a related agreement effected by exchange of notes (the "related agreement") on February 4, 2010. U.S. G.P.O., 2012.

United States. Congress. Senate. Committee on Foreign Relations. Conventions and protocols on avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital; Treaty doc. 103-29, Sweden; Treaty doc. 103-30, Ukraine; Treaty doc. 103-31, Mexico; Treaty doc. 103-32, France; Treaty doc. 103-33, Kazakhstan; Treaty doc. 103-34, Portugal; Treaty doc. 104-4, Canada: Hearing before the Committee on Foreign Relations, United States Senate, One Hundred Fourth Congress, first session, June 13, 1995. U.S. G.P.O., 1995.

Netherlands. Protocol amending tax convention with the Netherlands: Message from the President of the United States transmitting protocol amending the convention between the United States of America and the Kingdom of the Netherlands for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (including exchange of notes with attached understanding), signed at Washington on March 8, 2004 (The "Protocol"). U.S. G.P.O., 2004.

Ireland. Convention between Ireland and Romania for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains: Done at Bucharest on 21st October, 1999. Stationery Office, 1999.