A Comparative Look at Regulation of Corporate Tax Avoidance (Record no. 104452)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 04060nam a22005295i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 978-94-007-2342-9 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | DE-He213 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20140220083341.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr nn 008mamaa |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 111208s2012 ne | s |||| 0|eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789400723429 |
| -- | 978-94-007-2342-9 |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.1007/978-94-007-2342-9 |
| Source of number or code | doi |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | K7000-7720.22 |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | K7073-7078 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | LB |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | LAM |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | LAW051000 |
| Source | bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | LAW016000 |
| Source | bisacsh |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 340.9 |
| Edition number | 23 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 340.2 |
| Edition number | 23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Brown, Karen B. |
| Relator term | editor. |
| 245 12 - TITLE STATEMENT | |
| Title | A Comparative Look at Regulation of Corporate Tax Avoidance |
| Medium | [electronic resource] / |
| Statement of responsibility, etc | edited by Karen B. Brown. |
| 264 #1 - | |
| -- | Dordrecht : |
| -- | Springer Netherlands, |
| -- | 2012. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | XII, 383p. 2 illus. |
| Other physical details | online resource. |
| 336 ## - | |
| -- | text |
| -- | txt |
| -- | rdacontent |
| 337 ## - | |
| -- | computer |
| -- | c |
| -- | rdamedia |
| 338 ## - | |
| -- | online resource |
| -- | cr |
| -- | rdacarrier |
| 347 ## - | |
| -- | text file |
| -- | |
| -- | rda |
| 490 1# - SERIES STATEMENT | |
| Series statement | Ius Gentium: Comparative Perspectives on Law and Justice ; |
| Volume number/sequential designation | 12 |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 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. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | 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. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Law. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Ethics. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Public finance. |
| 650 14 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Law. |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Private International Law, International & Foreign Law, Comparative Law. |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Business Taxation/Tax Law. |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Financial Law/Fiscal Law. |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Ethics. |
| 710 2# - ADDED ENTRY--CORPORATE NAME | |
| Corporate name or jurisdiction name as entry element | SpringerLink (Online service) |
| 773 0# - HOST ITEM ENTRY | |
| Title | Springer eBooks |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Display text | Printed edition: |
| International Standard Book Number | 9789400723412 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Ius Gentium: Comparative Perspectives on Law and Justice ; |
| Volume number/sequential designation | 12 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://dx.doi.org/10.1007/978-94-007-2342-9 |
| 912 ## - | |
| -- | ZDB-2-SHU |
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