LAWIN

Search results for: “tax avoidance”

  • Tax Avoidance

    Tax Avoidance Definition Tax avoidance may be defined as the act of reducing taxation, it is about getting round the law to minimice a tax impact of any operation. Through tax avoidance, a taxpayer takes advantage of all legal opportunities to reduce his or her tax liability. An […]

  • Avoidance of Tax

    Resources See Also Tax avoidance

  • Tax Evasion

    Tax evasion is when someone has deliberately misled us about their activities to reduce their tax liability, or have not paid tax that is due. tax evasion is escaping payment by illegal means. This is obviously unlawful and is usually a criminal offence Tax evasion is when a person or a […]

  • Tax System

    Summary of Forced Tax System A practice applied in some countries (most notably in Europe) in which corporate income taxes are computed by a governmental agency. Unlike the American system, under which the firm prepares its own return and computes its tax liability (subject to subsequent […]

  • Tax Offence

    Hierarchical Display of Tax offence Law > Criminal law > Offence > Economic offenceFinance > Taxation > Tax system > Tax avoidanceFinance > Taxation > Fiscal policy > Tax law Tax offence Concept of Tax offence See the dictionary definition of Tax offence. Characteristics of Tax offence […]

  • Carbon Tax

    Carbon Taxes The release of greenhouse gases in the atmosphere is a clear example of a negative externality that imposes significant costs on a global scale. In the language of economic theory, the market for carbon-based fuels such as coal, oil, and natural gas takes into account only […]

  • Carbon Tax

    Carbon Taxes The release of greenhouse gases in the atmosphere is a clear example of a negative externality that imposes significant costs on a global scale. In the language of economic theory, the market for carbon-based fuels such as coal, oil, and natural gas takes into account only […]

  • International Tax

    International Tax Documents Model Tax Treaties, etc. OECD Model Tax Convention 2014 List of OECD Member Countries, and of Non-member Countries that have published their position regarding the OECD Model Tax Convention and Commentary Recommendation (1997) of the OECD Council concerning the Model Tax Convention on Income and on Capital Text (2014) of the OECD…

  • International Tax

    International Tax Documents Model Tax Treaties, etc. OECD Model Tax Convention 2014 List of OECD Member Countries, and of Non-member Countries that have published their position regarding the OECD Model Tax Convention and Commentary Recommendation (1997) of the OECD Council concerning the Model Tax Convention on Income and on Capital Text (2014) of the OECD…

  • Taxation Law

    Worldwide Taxation Law Contents of Worldwide Taxation Law Contents of this subject matter include: Choice of business structure Taxation of companies and members Taxation of partnerships and partners Taxation of trusts and beneficiaries Capital gains tax Aspects of international tax Tax […]

  • Tax Haven

    A legal jurisdiction that levies no, or very low, taxes on the income of firms organized under its laws or operating within its borders. Often the exemption is limited to firms organized in, but not operating in, the country….

  • Tax Haven

    A legal jurisdiction that levies no, or very low, taxes on the income of firms organized under its laws or operating within its borders. Often the exemption is limited to firms organized in, but not operating in, the country….

  • General Anti Avoidance Rule

    General Anti-avoidance Rule The general anti-avoidance rule (“GAAR”) in the taxation system The GAAR allows Tax Authorities to override the tax consequences that would otherwise apply in a given situation, if those tax consequences are the product of tax avoidance. A General Anti-avoidance Rule can perform a useful role in the tax system, as a…

  • Trust Taxation

    Taxation of Trusts This entry try to offer a comprehensive overview of how the tax laws apply to settlors, trustees and beneficiaries. In most countries, Trustees must comply with tax administrative obligations. The extent of these obligations will depend on the country and the nature of the trust’s assets. Record keeping In general, a trustee…

  • Outflow of Capital

    Hierarchical Display of Outflow of capital Finance > Free movement of capital > Free movement of capital > Capital movementFinance > Taxation > Tax system > Tax avoidance Outflow of capital Concept of Outflow of capital See the dictionary definition of Outflow of capital. Characteristics […]