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A Comparative Look at Regulation of Corporate Tax Avoidance

Part of the Ius Gentium: Comparative Perspectives on Law and Justice Book Series (volume 12)

Editors: Brown, Karen B.

DOI: 10.1007/978-94-007-2342-9

ISBN: 978-94-007-2341-2

Publisher: Springer Netherlands - Springer Journals

Oct 27, 2011

1 - 10 of 17 Chapters

Available

Comparative Regulation of Corporate Tax Avoidance: An Overview

Brown, Karen B.

Pages: 1 –21

[Reports of more than 15 countries indicate that all employ some form of a substance over form doctrine in order to defeat taxpayer attempts to obtain a tax advantage in situations not anticipated by the legislature. Some countries regulate corporate tax avoidance under general rules, such as...
Available

Australia

Cashmere, Maurice

Pages: 25 –64

[In the development of anti-avoidance jurisprudence, Australia has looked to the UK in fashioning its own rules. This has included grappling with the role of the “purposive” approach to statutory interpretation in which a court determines whether a particular business arrangement constructed by a...
Available

Canada

MacArthur, Carl

Pages: 65 –104

[While historically Canadian courts used a strict approach to interpreting tax statutes that approach was replaced by a purposive approach that judged transactions by reference to the object and spirit of the legislation in question. This new approach eventually gave way to an inquiry into the...
Available

The People’s Republic of China

Holmes, Kevin

Pages: 105 –122

[Because the role of Chinese courts is limited, in general, to procedural matters, it is the tax administration that determines whether a transaction involves tax avoidance. This organ of the government places special emphasis on international tax avoidance arrangements. In particular, it has...
Available

Croatia

Žunić Kovačević, Nataša

Pages: 123 –130

[The authority to address tax avoidance derives from the abuse of right concept. Under the abuse of right doctrine a citizen may not exercise a right inconsistently with the general principle of good faith. Croatia has not adopted a GAAR. This is perhaps attributable to requirement of the...
Available

France

Gutmann, Daniel

Pages: 131 –148
Available

Germany

Palm, Ulrich

Pages: 149 –191

[The civil law doctrine of abuse of law has heavily influenced the development of Germany’s anti-avoidance law. In general, the notion of equality embedded in the German Constitution, dictating that all taxpayers pay their share of taxes in accordance with ability to pay, is disrupted when...
Available

Hungary

Erdős, Éva; Nagy, Zoltán; Varga, Zoltán

Pages: 193 –196

[Hungary features a civil law system. A general substance over form principle provides that a tax benefit is available only if the transaction accords with the purpose of the legal rule. More particularly, Hungary has codified a GAAR, the first among the Middle-Eastern-European countries. The...
Available

Italy

Garbarino, Carlo

Pages: 197 –221

[The legislature adopted a GAAR in 1990. This provision finds tax avoidance when the following components exist: tax saving, lack of valid business purpose, use of abnormal legal arrangements, and specific intent. The GAAR is not of general application, applying to seventeen listed transactions....
Available

Japan

Fuchi, Keigo

Pages: 223 –229

[Japan has a civil law legal system. In general, the concept of tax avoidance in Japan owes its origins to German law before World War II. Presently the existence of a tax avoidance motive does not have any legal consequence. The court merely determines in a factual inquiry whether a given...

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