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Vol 23 No 3 March/April 2018

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Scamell and Gasztowicz on Land Covenants

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A Comparative Look at Regulation of Corporate Tax Avoidance

Edited by: Karen B. Brown

ISBN13: 9789401783095
Published: March 2014
Publisher: Springer-Verlag
Country of Publication: The Netherlands
Format: Paperback
Price: £155.50

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This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. 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.

Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated.

I. Preface
Karen B. Brown
II. Overview of Country Reports
Karen B. Brown
III. Country Reports
Maurice Cashmere
Carl McArthur
Kevin Holmes
Natasa Zunic Kovacevic
Daniel Gutmann
Ulrich Palm
Eva Erdos, Zoltan Nagy and Zoltan Varga
Carlo Garbarino
Keigo Fuchi
Raymond Luja
New Zealand
Zoe Prebble and John Prebble
Bogumil Brezezinski and Krzysztof Lasinski-Sulecki
Nana Sumrada
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.