Library Catalogue
Facets of tax avoidance : a comprehensive study
Geeta Ramakrishna Shindhe
Facets of tax avoidance : a comprehensive study - BangaloreBangalore NLSIU 2014 - 108 p. ; 25 cm.
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.
Facets of tax avoidance : a comprehensive study - BangaloreBangalore NLSIU 2014 - 108 p. ; 25 cm.
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.