Titlebook: A Comparative Look at Regulation of Corporate Tax Avoidance; Karen B. Brown Book 2012 Springer Science+Business Media B.V. 2012 Collection

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978-94-017-8309-5Springer Science+Business Media B.V. 2012

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Karen B. BrownOne 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 an

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Ius Gentium: Comparative Perspectives on Law and Justicehttp://image.papertrans.cn/a/image/140286.jpg

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https://doi.org/10.1007/978-3-031-01511-3transactions by reference to the object and spirit of the legislation in question. This new approach eventually gave way to an inquiry into the plain meaning of a statute, but only where the language was ambiguous. Viewing the Supreme Court of Canada’s reluctance to take an activist approach as an i

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Advances in Web Based Learning - ICWL 2008nvolves tax avoidance. This organ of the government places special emphasis on international tax avoidance arrangements. In particular, it has been concerned about the inappropriate use by multinational enterprises of double taxation treaties with third parties offering low tax rates on Chinese sour

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