In The Hypocritical Hegemon, Lukas Hakelberg takes a close look at how US domestic politics affects and determines the course of global tax policy. Through an examination of recent international efforts to crack down on offshore tax havens and the role the US has played, Hakelberg uncovers how a seemingly innocuous technical addition to US law has had enormous impact around the world, particularly for individuals and corporations aiming to avoid and evade taxation.
Through bullying and overwhelming political power, the US, writes Hakelberg, has imposed rules on the rest of the world but exempts domestic banks for those reporting requirements. It can do so because no other government wields control over such huge financial and consumer markets, and this power imbalance is at the heart of The Hypocritical Hegemon. The rest of the world, in particular the European Union, despite being frustrated about the redistributive impact of US hypocrisy, fears US retaliation against banks that depend on the American market and thus will likely not challenge US hegemony. In the end, the US now provides tax haven conditions at home, and it is the ordinary taxpayer who bears the brunt of this hypocritical policy. Hakelberg surveys what can be done to offset that burden.
Автор: Hartley Foster Название: Tax Avoidance Frameworks ISBN: 1526516284 ISBN-13(EAN): 9781526516282 Издательство: Bloomsbury Academic Рейтинг: Цена: 23760.00 р. Наличие на складе: Нет в наличии.
Описание:
This book explains the concept of tax avoidance, and how it has been developed in legislation and case law, and provides practical guidance with regard to the application of the supply side measures (from DOTAS (Disclosure of Tax Avoidance Schemes) to POTAS (Promoters of Tax Avoidance Schemes) that have been introduced particularly since 2000.
Tax avoidance is a concept that has been the subject of considerable scrutiny. It is also an area of tax law that is subject to regular change. Tax practitioners are expected to understand the legislative and regulatory frameworks that apply, so as to recognise their obligations, and the obligations of their clients to behave responsibility. This book focuses on the ways in which tax avoidance has been combated in the UK. The first part of the book looks primarily at the relevant legal developments, highlighting the relevant cases throughout. Part Two covers the supply side measures that have been introduced, from DOTAS onwards, including the penalty regime, with the aim of seeking to dissuade individuals and businesses from engaging in tax avoidance practices. The measures applying to both indirect and direct taxes are covered. This is a complex and changing area of tax law and this title will help advisers to avoid falling foul of these regulations and ensure that their reputation as a provider of tax advice remains 'clean'.
Автор: Karen B. Brown Название: A Comparative Look at Regulation of Corporate Tax Avoidance ISBN: 9401783098 ISBN-13(EAN): 9789401783095 Издательство: Springer Рейтинг: Цена: 29209.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. This volume surveys the anti-avoidance laws of more than 20 countries, including Europe, North America, Asia, and Africa.
Название: Routledge companion to tax avoidance research ISBN: 0367656167 ISBN-13(EAN): 9780367656164 Издательство: Taylor&Francis Рейтинг: Цена: 8726.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective. It covers global as well as regional issues, presents a discussion of legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance.
Описание: Race and Hegemonic Struggle in the United States: Pop Culture, Politics, and Protest is a collection of essays that draws on concepts developed by Antonio Gramsci to examine the imagining of race in popular culture productions, political discourses, and resistance rhetoric.
The relationship between established powers and emerging powers is one of the most important topics in world politics. Nevertheless, few studies have investigated how the leading state in the international system responds to rising powers in peripheral regions—actors that are not yet and might never become great powers but that are still increasing their strength, extending their influence, and trying to reorder their corner of the world. In the Hegemon's Shadow fills this gap. Evan Braden Montgomery draws on different strands of realist theory to develop a novel framework that explains why leading states have accommodated some rising regional powers but opposed others.Montgomery examines the interaction between two factors: the type of local order that a leading state prefers and the type of local power shift that appears to be taking place. The first captures a leading state's main interest in a peripheral region and serves as the baseline for its evaluation of any changes in the status quo. Would the leading state like to see a balance of power rather than a preponderance of power, does it favor primacy over parity instead, or is it impartial between these alternatives? The second indicates how a local power shift is likely to unfold. In particular, which regional order is an emerging power trying to create and does a leading state expect it to succeed? Montgomery tests his arguments by analyzing Great Britain’s efforts to manage the rise of Egypt, the Confederacy, and Japan during the nineteenth century and the United States’ efforts to manage the emergence of India and Iraq during the twentieth century.
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