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| Author: | Collins, M. H. |
| Title: | International : Evasion and avoidance of tax at the international level. |
| Journal: | European Taxation
1988 : VOL. 28:9, p. 291-302 |
| Index terms: | TAX EVASION INTERNATIONAL |
| Language: | eng |
| Abstract: | Review that outlines the forms and characteristics of tax evasion and avoidance, giving examples. The avoidance devices, lower or no tax liability, case law is cited and international evasion and avoidance. The use of tax havens is outlined, transfer pricing, abuse of tax treaties, and capacity of tax authorities to deal with evasion and avoidance. |
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