Topic
Tax Avoidance
133 published works
International Financial Law Prof Blog
OECD and IGF release first set of practice notes for developing countries on BEPS risks in mining
For many resource-rich developing countries, mineral resources present a significant economic opportunity to increase government revenue. Tax base erosion and profit shifting (BEPS), combined with gaps in the capabilities of…
India Tax Law
NCLT Smell Tests GAAR! Rejects Ajanta Pharma’s Scheme of Merger on Grounds of Tax Avoidance
Recently, the National Company Law Tribunal (NCLT) rejected Ajanta Pharma Limited’s (Ajanta Pharma) scheme of amalgamation and arrangement (Scheme) between the company and its shareholder Gabs Investments Private Limited (Gabs…
International Financial Law Prof Blog
State aid: Commission investigation did not find that Luxembourg gave selective tax treatment to McDonald’s
The Commission has found that the non-taxation of certain McDonald's profits in Luxembourg did not lead to illegal State aid, as it is in line with national tax laws and…
GT Amsterdam Law Blog
Another Interest Deduction Limitation Rule in Dutch Corporate Income Tax Law
As part of global and European initiatives against tax avoidance, all EU member states are required to incorporate the EU Anti-Tax Avoidance Directive (ATAD) into domestic tax law no later…
Wills, Trusts & Estates Prof Blog
Rich Professionals are Using Pension Plans as a Tax Dodge
Pensions, also known as benefit-defined plans, are being utilized by lawyers, doctors, and other professionals earning a higher income to get around the recent limit placed by Congress to bar…
GT Amsterdam Law Blog
Dutch State Secretary Announces Additional Substance Requirements for Certain Dutch Resident Entities
In addition to existing global, European, and national initiatives against tax avoidance, the Dutch Ministry of Finance earlier this year announced the introduction of two additional substance requirements in a…
International Financial Law Prof Blog
Delaware Supports Bill to End its Status as Tax Haven
The Organized Crime and Corruption Reporting Project reports that: The population of Delaware is under one million and has 1.3 million entities registered. According to multiple studies, it is easier to set…
Wills, Trusts & Estates Prof Blog
Billionaire Sackler was a Tax Avoider on an Industrial Scale
Mortimer Sackler, who lived in the famed Belgravia Square in London, was known for his philanthropic efforts in England and receiving naming rights due to gifts to art institutes. New…
The Right Coast
Trump is right about Amazon
Amazon is much too big. Its exponential growth has been greatly aided by its avoidance of taxes. And its business model has done enormous damage to retail outlets across the…
The Right Coast
Trump is right about Amazon
Amazon is much too big. Its exponential growth has been greatly aided by its avoidance of taxes. And its business model has done enormous damage to retail outlets across the…