Results 151 to 160 of about 804,997 (198)
Some of the next articles are maybe not open access.
Michigan Law Review, 1978
Professor Gunn explores the merits of “tax avoidance†approaches in dealing with cases involving unpaid taxes. He describes definitions of the term and also illustrates some alternatives to the tax avoidance approach. Looking at how tax avoidance is dealt with in laws and in judicial decisions Gunn notes that lawmakers should not attempt to ...
openaire +1 more source
Professor Gunn explores the merits of “tax avoidance†approaches in dealing with cases involving unpaid taxes. He describes definitions of the term and also illustrates some alternatives to the tax avoidance approach. Looking at how tax avoidance is dealt with in laws and in judicial decisions Gunn notes that lawmakers should not attempt to ...
openaire +1 more source
Board Chairs’ Early-Life Experience and Tax Avoidance
Journal of Business Ethics, 2023Yukun Pan +3 more
semanticscholar +1 more source
Foreign investors' interests and corporate tax avoidance: Evidence from an emerging economy
, 2015I. Salihu +2 more
semanticscholar +1 more source
THE LAWFUL IN TAX RELATIONS: TAX AVOIDANCE, EVASION, AND AGGRESSIVE TAX AVOIDANCE
The interaction between taxpayers and the Public Administration begins with the existence of a triggering event. Hugo de Brito Machado (2013) states that when a law describes an event capable of creating a link between an individual and the State, the event outlined in the law becomes the triggering event that gives rise to the tax relationship.Reis Sá, Walber +1 more
openaire +2 more sources
2015
Tax avoidance is a highly debatable moral issue, on the one hand in the Commissioner of Tax v Ferera (Former Rhodesia (Zimbabwe case) Commissioner of Tax v Ferera 1976 (2) SA 653 (RAD), 38 SATC 66, 1976 Taxpayer 167 at 241. Also, idem Emslie, Trevor; Davis, Dennis; Hutton, SJ; & Olivier, Lynette Income Tax Cases & Materials 3rd Ed (2001), South Africa,
openaire +1 more source
Tax avoidance is a highly debatable moral issue, on the one hand in the Commissioner of Tax v Ferera (Former Rhodesia (Zimbabwe case) Commissioner of Tax v Ferera 1976 (2) SA 653 (RAD), 38 SATC 66, 1976 Taxpayer 167 at 241. Also, idem Emslie, Trevor; Davis, Dennis; Hutton, SJ; & Olivier, Lynette Income Tax Cases & Materials 3rd Ed (2001), South Africa,
openaire +1 more source
Integrative oncology: Addressing the global challenges of cancer prevention and treatment
Ca-A Cancer Journal for Clinicians, 2022Jun J Mao,, Msce +2 more
exaly
Corporate site visit and tax avoidance: The effects of monitoring and tax knowledge dissemination
Journal of Corporate Finance, 2023Yingwen Guo, Jingjing Li, Bingxuan Lin
semanticscholar +1 more source