Library Catalogue
Facets of Tax Avoidance: (Record no. 111452)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02389nam a2200193Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240515193234.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 180710s2014 xx 000 0 und d |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | NLS |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Geeta Ramakrishna Shindhe |
| 245 ## - TITLE STATEMENT | |
| Title | Facets of Tax Avoidance: |
| Remainder of title | A Comprehensive Study |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Bangalore |
| Name of publisher, distributor, etc. | NLSIU |
| Date of publication, distribution, etc. | 2014 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 108p |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | INDEX:<br/>Declaration;<br/>Certificate;<br/>Acknowledgment;<br/>List of cases;<br/>Research Methodology;<br/>A. Aim and Objective;<br/>B. Scope and Limitation;<br/>C. Sources of Information;<br/>D. Research Methodology;<br/>E. Made of Citation;<br/>F. Research Problem;<br/>G. Hypothesis;<br/>H. Research Questions;<br/>CHAPTER- l;<br/>INTRODUCTION;<br/>CHAPTER- 11;<br/>TAX PLANNING, TAX AVOIDANCE AND·TAX EVASION;<br/>1. Concept u al Analysis;<br/>1.1. Tax Planning;<br/>1.2. Tax Avoidance;<br/>1.3. Ta x Evasion;<br/>2. Difference between:<br/>2.1 Tax evasion and T ax avoidance;<br/>2.2 Acceptable tax avoidance and unacceptable tax avoidance;<br/>CHAPTER-III;<br/>TAX AVOIDANCE: CAUSES AND CONSEQUENCES;<br/>1. Causes;<br/>2. Consequences;<br/>CHAPTER-IV;<br/>TECHNIQUES OF TAX AVOIDANCE;<br/>1. Principles of Tax Avoidance;<br/>2. Techniques;<br/>2.1. Creation of Trust and Will;<br/>2.2. Treaty Shopping;<br/>2.3. Tax Havens;<br/>2.4. Controlled Foreign Corporations;<br/>2.5. Thin Capitalization;<br/>2.6. Transfer Pricing;<br/>2.7. Transfer of Residence;<br/>2.8. Branch Entities;<br/>CHAPTER-V;<br/>ANTI-AVOIDANCE MEASURES;<br/>1. Legislative Measures;<br/>2. Judicial Measures;<br/>C HAPTER-V1;<br/>GENERAL ANTI-AVOIDANCE RULES AND RULE OF LAW;<br/>1. Need of GAAR;<br/>2. General Anti-Avoidance Rules: An Analysis;<br/>3. General Anti-Avoidance Rules and Rule of Law;<br/>C HAPTER-VII;<br/>DOUBLE TAXATION AVOIDANCE AGREEMENT AND TAX AVOIDANCE;<br/>1. Double taxation;<br/>2. Double Taxation Avoidance Agreements;<br/>3. Double Taxation Avoidance Agreements and Tax Avoidance;<br/>4. Effect of DT~-\.L\ on Developing Countries<br/>CHAPTER-VIII;<br/>CORPORATE SOCIAL RESPONSIBILITY AND TAX AVOIDANCE;<br/>1. Corporate Social Responsibility and its ambit;<br/>2. Linking Corporate Social Responsibility and Tax Avoidance;<br/>3. Shareholders Benefit and Reputational Costs;<br/>4. Morality and Tax Avoidance;<br/>CHAPTER-IX;<br/>CONCLUSION;<br/>Bibliography.<br/> |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Double Taxation Avoidance |
| -- | Tax Avoidance - Techniques - India |
| -- | Tax Avoidence and Tax |
| -- | Tax Planning |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Prof. V S Mallar -Guide |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="http://opac.nls.ac.in:8081/xmlui/handle/123456789/1680">http://opac.nls.ac.in:8081/xmlui/handle/123456789/1680</a> |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Dissertation |
| Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . | . | 12.07.2018 | LLM518 | 12.07.2018 | 12.07.2018 | Dissertation |