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Facets of tax avoidance : a comprehensive study (Record no. 217153)

MARC details
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005 - DATE AND TIME OF LATEST TRANSACTION
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008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
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100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Geeta Ramakrishna Shindhe
245 #0 - TITLE STATEMENT
Title Facets of tax avoidance : a comprehensive study
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. BangaloreBangalore
Name of publisher, distributor, etc. NLSIU
Date of publication, distribution, etc. 2014
300 ## - PHYSICAL DESCRIPTION
Extent 108 p. ; 25 cm.
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note 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.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Prof. V S Mallar -GuideProf. V S Mallar -Guide
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://dans.nls.ac.in/handle/123456789/1680">https://dans.nls.ac.in/handle/123456789/1680</a>
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        . . 09.02.2026   LLM518 09.02.2026 09.02.2026 Dissertation