Tax evasion and avoidance
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Tax evasion and avoidance strategies and initiatives used by CATA member countries : a joint CATA/GIDD project. by

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Published by Commonwalth Association of Tax Administrators, Commonwealth Secretariat in London .
Written in English


  • Tax administration and procedure -- Commonwealth countries,
  • Tax evasion -- Commonwealth countries

Book details:

Edition Notes

Includes bibliographical references.

ContributionsCommonwealth Association of Tax Administrators., Commonwealth Secretariat. Governance and Institutional Development Division.
The Physical Object
Paginationxvi, 110 p. :
Number of Pages110
ID Numbers
Open LibraryOL18285939M
ISBN 100955354013
ISBN 109780955354014

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The Online Books Page. Online Books by. United States. Congress. Joint committee on tax evasion and avoidance. Books from the extended shelves: United States. Congress. Joint committee on tax evasion and avoidance: Tax evasion and avoidance. Hearings before the Joint committee on tax evasion and avoidance, Seventy-fifth Congress, first session.   Recent actions by the Organization for Economic Cooperation and Development (OECD) and the G industrialized nations have targeted tax haven countries, focusing primarily on evasion issues. The HIRE Act (P.L. ) included a number of anti-evasion provisions, and P.L. included foreign tax credit provisions/5(4).   Tax avoidance and tax evasion are not the same thing. Tax evasion means breaking the law to avoid paying taxes; tax avoidance means getting your tax . ‘Tax evasion and avoidance are nowadays headline news and combating them plays a central role in tax design. Dhammika Dharmapala has done an outstanding job in bringing together the key economics literature on these topics, going back nearly 50 years. Major contributions from the seminal theory of the early s to recent large-scale empirical analyses are included, with much in between.