Based on the author's thesis (doctoral, Queen Mary, University of London, Faculty of Law, 2016). Includes bibliographical references (pages 287-333) and index.
Contents:
Introduction -- Core International Tax Policy and Law -- Evasion and Avoidance According to the BRICS -- Countering Avoidance : SAARs -- Information Exchange -- Countering Treaty Benefits -- BEPS Final 2015 Reports -- Dispute Resolution -- BRICS and FDI : DTC Anti-abuse and Dispute Resolution -- Summary of Conclusions.
Summary:
BRICS and International Tax Law' provides an in-depth analysis of the BRICS international tax law and how it differs from the approach of the developed world especially focussing on the BRICS very broad approach to defining evasion. With the ongoing expansion of inbound and more recently outbound foreign direct investment (FDI) in the BRICS? with all of them at the same time listed among the top seven countries plagued by tax evasion and avoidance in the guise of illicit outflows? the five governments, both individually and through cooperative initiatives, have devised new international tax strategies which are proving to be of great interest to taxpayers and value to other countries tax authorities?, in developing and developed countries. The core of these strategies addresses the necessity of stemming the outflow of revenue while strongly supporting FDI, both inbound and outbound, while complying with international obligations including those arising from human rights laws. This book serves as the first in-depth commentary on this new and evolving area with qualitative surveys and interviews.
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.