A Comparative Look at Regulation of Corporate Tax Avoidance

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. This volume surveys the anti-avoidance laws of more than 20 countries, including Europe, North America, Asia, and Africa.

TOC to come

One of a kind compilation of the tax avoidance laws of most major countries Provides easy comparison of major features of each country's anti-avoidance laws Opens a window on future developments in anti-avoidance law Invaluable guide for academics studying statutory interpretation and substance over form principles

Inhalt

I. Preface; Karen B. Brown.- II. Overview of Country Reports; Karen B. Brown.- III. Country Reports.- Australia; Maurice Cashmere.- Canada; Carl McArthur.- China; Kevin Holmes.- Croatia; Natasa Zunic Kovacevic.- France; Daniel Gutmann.- Germany;Ulrich Palm.- Hungary; Eva Erdos, Zoltan Nagy and Zoltan Varga.- Italy; Carlo Garbarino.- Japan; Keigo Fuchi.- Netherlands; Raymond Luja.- New Zealand; Zoë Prebble and John Prebble.- Poland; Bogumil Brezezinski and Krzysztof Lasinski-Sulecki.- Slovenia; Nana Sumrada.- Taiwan; Keh-Chang Gee and Yuan-Chun (Martin) Lan.- United Kingdom; Sandra Eden.- United States; Tracy Kaye.- IV. Appendix (Diagram of Anti-Avoidance Law by Country).- V. List of Contributors.