Tax avoidance Essays

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Concept of Tax

First we will define the concept of tax avoidance and tax evasion. There is no universally accepted definitions of tax avoidance and tax evasion. HMRC define tax avoidance as an activity that a person or a business may undertake to reduce their tax in a way that runs counter to the spirit and the purpose […]

Pages: 6 Words: 1780 Topics: Economy, European Union, Government, Social Institutions, Tax Avoidance, Tax

The Corporate Inversion and Tax Avoidance

The corporate inversion refers to the act of a parent company, whose headquarters are located within U.S. borders, switching registration with their offshore subsidiary in order to take advantage of foreign tax benefits. This practice is becoming more popular due to increasing offshore tax advantages and corporate mobility (Sikka, 2010). The U.S. government is attempting […]

Pages: 3 Words: 879 Topics: Economy, Government, Tax Avoidance, Tax
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The Impact of Tax Havens on the Economy Finance Essay

The offshore economy is a consequence of the globalization. Its emergence is known as a new economic environment where tax and regulations are relatively lax. As countries are getting closer and borders are blurred, the flow in and out of capital and money, mostly as Foreign Direct Investment, has caused critical changes to the contemporary […]

Pages: 12 Words: 3587 Topics: Bank, Economic Globalization, Economy, Tax Avoidance, Tax
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