Read Tax Amnesties - Books Library

Tax Amnesties

Jacques Malherbe

4.9/5 (12281 ratings)

Description:The controversial assumption that underlies tax amnesties is that, at least in some situations, it is preferable to sacrifice the penalties for past non-compliance (and perhaps even the tax owing itself) in exchange for improved compliance in the future. Some commentators argue that tax amnesties actually undermine future compliance, because some taxpayers may be encouraged to engage in non-compliance in anticipation of future tax amnesty. Consequently, tax amnesties must be designed and implemented cautiously from a public policy perspective. The scope of this highly relevant book is impressive. It covers the experience with tax amnesties of a variety of countries, deals with the constitutionality, morality, and economic effects of tax amnesties, and discusses the compatibility of tax amnesties with international agreements, in particular, the Treaty of the European Community. As the renowned international tax expert Brian Arnold L71observes in the work's foreword: 'The book is an important contribution to the literature on tax amnesties, as there is no comparable source dealing with the topic . . . It is timely because the elimination of bank secrecy and the proliferation of Tax Information Exchange Agreements with tax havens have led several countries to adopt tax amnesty programs.We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with Tax Amnesties. To get started finding Tax Amnesties, you are right to find our website which has a comprehensive collection of manuals listed.
Our library is the biggest of these that have literally hundreds of thousands of different products represented.

Pages: —

Format: PDF, EPUB & Kindle Edition

Publisher: —

Release: —

ISBN: 904113364X

Description: The controversial assumption that underlies tax amnesties is that, at least in some situations, it is preferable to sacrifice the penalties for past non-compliance (and perhaps even the tax owing itself) in exchange for improved compliance in the future. Some commentators argue that tax amnesties actually undermine future compliance, because some taxpayers may be encouraged to engage in non-compliance in anticipation of future tax amnesty. Consequently, tax amnesties must be designed and implemented cautiously from a public policy perspective. The scope of this highly relevant book is impressive. It covers the experience with tax amnesties of a variety of countries, deals with the constitutionality, morality, and economic effects of tax amnesties, and discusses the compatibility of tax amnesties with international agreements, in particular, the Treaty of the European Community. As the renowned international tax expert Brian Arnold L71observes in the work's foreword: 'The book is an important contribution to the literature on tax amnesties, as there is no comparable source dealing with the topic . . . It is timely because the elimination of bank secrecy and the proliferation of Tax Information Exchange Agreements with tax havens have led several countries to adopt tax amnesty programs.We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with Tax Amnesties. To get started finding Tax Amnesties, you are right to find our website which has a comprehensive collection of manuals listed.
Our library is the biggest of these that have literally hundreds of thousands of different products represented.

Special Offer | $0.00

Special Offer! | $0.00

Tax Amnesties

Tax Amnesties

More Books

Direct Taxation in the Case-law of the European Court of Jus

Direct Taxation in the Case-law of the European Court of Jus

Liber Amicorum Jacques Malherbe

Liber Amicorum Jacques Malherbe

Poeti Francesi del XVII Secolo: Bernard de La Monnoye, Theodore Agrippa D'Aubigne, Francois de Malherbe, Jacques Du Perron, Jean de La Fontaine

Poeti Francesi del XVII Secolo: Bernard de La Monnoye, Theodore Agrippa D'Aubigne, Francois de Malherbe, Jacques Du Perron, Jean de La Fontaine

CONSTANTIN XI DERNIER EMPEREUR DES ROMAINS

CONSTANTIN XI DERNIER EMPEREUR DES ROMAINS

Précis de droit des sociétés

Précis de droit des sociétés

Droit fiscal: L'impôt des sociétés (Précis de la Faculté de droit de l'Université catholique de Louvain) (French Edition)

Droit fiscal: L'impôt des sociétés (Précis de la Faculté de droit de l'Université catholique de Louvain) (French Edition)

La société européenne

La société européenne

Droit fiscal international: Impôts sur les revenus : théorie générale, droit belge, éléments de droit comparé (Précis de la Faculté de droit ... catholique de Louvain) (French Edition)

Droit fiscal international: Impôts sur les revenus : théorie générale, droit belge, éléments de droit comparé (Précis de la Faculté de droit ... catholique de Louvain) (French Edition)

Droit des affaires et sociétés: Actualités et nouveaux enjeux (Droit belge) (Pratique des sociétés) (French Edition)

Droit des affaires et sociétés: Actualités et nouveaux enjeux (Droit belge) (Pratique des sociétés) (French Edition)