Topic
Tax Avoidance
132 published works
Rubin On Tax
Maltese Pension Plan in the Sights of the IRS
The Maltese pension plan is a planning device for U.S. taxpayers to use the U.S. - Malta tax treaty to obtain tax deferral and tax avoidance benefits similar to a…
Wills, Trusts & Estates Prof Blog
Article: Trusts as Vehicles for Tax Evasion and Tax Avoidance: a Critical Study
Mohammad Habibur Rahman recently published an article entitled, Trusts as Vehicles for Tax Evasion and Tax Avoidance: a Critical Study, Wills, Trusts, & Estates Law ejournal (2021). Provided below is…
Wills, Trusts & Estates Prof Blog
Article: Trusts as Vehicles for Tax Evasion and Tax Avoidance: a Critical Study
Mohammad Habibur Rahman recently published an article entitled, Trusts as Vehicles for Tax Evasion and Tax Avoidance: a Critical Study, Wills, Trusts, & Estates Law ejournal (2021). Provided below is the…
The Right Coast
The Secret IRS Files: Trove of Never-Before-Seen Records Reveal How the Wealthiest Avoid Income Tax ProPublica
In 2007, Jeff Bezos, then a multibillionaire and now the world s richest man, did not pay a penny in federal income taxes. He achieved the feat again in 2011.…
International Financial Law Prof Blog
IRS establishes new “Office of Promoter Investigations”, appoints Director with 20-year exam experience
As part of the continued focus on compliance issues, the Internal Revenue Service announced yesterday the establishment of the IRS Office of Promoter Investigations. The new office will further expand…
Rocky Mountain Conservation Easement Law
IRS Creates Office of Promoter Investigations
By Melinda Beck
On April 19, 2021, the Internal Revenue Service (IRS) announced the formation of the Office of Promoter Investigations (OPI) (IR-2021-88) to increase the focus of the IRS on the promoters…
The Right Coast
Paul Krugman: Biden, Yellen and the war on leprechauns
But it hadn t, as government officials acknowledged from the beginning. It was, instead, an illusion created by corporate tax games. At the time, I dubbed it leprechaun economics, a…
Canadian Lawyer Mag
Increased taxes, new anti-avoidance rules may be on Canada’s 2021 tax agenda
Revenue-raising measures, limiting deduction of interest, taxing digital are in law firm's outlook
AGP & Co Insights
The Anti-Tax Avoidance Directive (ATAD)
Is it justifiable that Cyprus has been considered by European authorities of acting as a tax haven? All the below actions taken by the Cyprus Authorities, which have been adopted…
European Union and Italian International Tax Law Blog
Italy’s Ministerial Decree, Draft Tax Circular Clarify DAC6’s Main Benefit Test
By Marco Rossi
On November 20, 2020 Italy's Minister of Economy and Finance published its ministerial decree dated November 17, 2020, which contains specific provisions on the meaning and enforcement of the main…