Normal view MARC view ISBD view

Geeta Ramakrishna Shindhe

Facets of Tax Avoidance: A Comprehensive Study - Bangalore NLSIU 2014 - 108p

INDEX:
Declaration;
Certificate;
Acknowledgment;
List of cases;
Research Methodology;
A. Aim and Objective;
B. Scope and Limitation;
C. Sources of Information;
D. Research Methodology;
E. Made of Citation;
F. Research Problem;
G. Hypothesis;
H. Research Questions;
CHAPTER- l;
INTRODUCTION;
CHAPTER- 11;
TAX PLANNING, TAX AVOIDANCE AND·TAX EVASION;
1. Concept u al Analysis;
1.1. Tax Planning;
1.2. Tax Avoidance;
1.3. Ta x Evasion;
2. Difference between:
2.1 Tax evasion and T ax avoidance;
2.2 Acceptable tax avoidance and unacceptable tax avoidance;
CHAPTER-III;
TAX AVOIDANCE: CAUSES AND CONSEQUENCES;
1. Causes;
2. Consequences;
CHAPTER-IV;
TECHNIQUES OF TAX AVOIDANCE;
1. Principles of Tax Avoidance;
2. Techniques;
2.1. Creation of Trust and Will;
2.2. Treaty Shopping;
2.3. Tax Havens;
2.4. Controlled Foreign Corporations;
2.5. Thin Capitalization;
2.6. Transfer Pricing;
2.7. Transfer of Residence;
2.8. Branch Entities;
CHAPTER-V;
ANTI-AVOIDANCE MEASURES;
1. Legislative Measures;
2. Judicial Measures;
C HAPTER-V1;
GENERAL ANTI-AVOIDANCE RULES AND RULE OF LAW;
1. Need of GAAR;
2. General Anti-Avoidance Rules: An Analysis;
3. General Anti-Avoidance Rules and Rule of Law;
C HAPTER-VII;
DOUBLE TAXATION AVOIDANCE AGREEMENT AND TAX AVOIDANCE;
1. Double taxation;
2. Double Taxation Avoidance Agreements;
3. Double Taxation Avoidance Agreements and Tax Avoidance;
4. Effect of DT~-\.L\ on Developing Countries
CHAPTER-VIII;
CORPORATE SOCIAL RESPONSIBILITY AND TAX AVOIDANCE;
1. Corporate Social Responsibility and its ambit;
2. Linking Corporate Social Responsibility and Tax Avoidance;
3. Shareholders Benefit and Reputational Costs;
4. Morality and Tax Avoidance;
CHAPTER-IX;
CONCLUSION;
Bibliography.


Double Taxation Avoidance Tax Avoidance - Techniques - India Tax Avoidence and Tax Tax Planning