Caterpillar's Offshore Tax Strategy, S. Hrg. 113-408, April 1, 2014, 113-2 Hearing

Caterpillar's Offshore Tax Strategy, S. Hrg. 113-408, April 1, 2014, 113-2 Hearing PDF Author: United States. Congress. Senate. Committee on Governmental Affairs
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Caterpillar's Offshore Tax Strategy, S. Hrg. 113-408, April 1, 2014, 113-2 Hearing

Caterpillar's Offshore Tax Strategy, S. Hrg. 113-408, April 1, 2014, 113-2 Hearing PDF Author: United States. Congress. Senate. Committee on Governmental Affairs
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Book Description


Caterpillar's Offshore Tax Strategy

Caterpillar's Offshore Tax Strategy PDF Author: United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations
Publisher:
ISBN:
Category : Corporations, American
Languages : en
Pages : 1284

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Caterpillar's Offshore Tax Strategy

Caterpillar's Offshore Tax Strategy PDF Author: United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations
Publisher:
ISBN:
Category : Corporations, American
Languages : en
Pages : 0

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International Aspects of the US Taxation System

International Aspects of the US Taxation System PDF Author: Felix I. Lessambo
Publisher: Springer
ISBN: 1349949353
Category : Business & Economics
Languages : en
Pages : 389

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Book Description
This book covers a broad range of the most challenging topics in US international taxation laws before breaking into separate discussions of the issues related to both inbound and outbound taxes. Real examples and selected seminal cases are analysed at the end of each chapter to simplify even the most abstract tax provisions. Practitioners, academics, and advanced students specializing in specific areas of international finance will welcome this comprehensive overview of the US tax system's international laws.

A Fine Mess

A Fine Mess PDF Author: T. R. Reid
Publisher: Penguin
ISBN: 1594205515
Category : Political Science
Languages : en
Pages : 289

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Book Description
"The U.S. tax code is a total write-off. Crammed with loopholes and special interest provisions, it works for no one except tax lawyers, accountants, and huge corporations. Not for the first time, we have reached a breaking point -- in fact, we reach one every thirty-two years. T.R. Reid crisscrosses the globe in search of exact solutions to the urgent tax problems of the United States. With an uncanny knack for making a complex subject not just accessible but gripping, he investigates what makes good taxation (no, that's not an oxymoron) and brings that knowledge home where it is needed most. Reid presses the case for sensible root-and-branch reforms that will affect everyone. Doing our taxes will never be America's favorite pastime, but it can and should be so much easier and fairer"--Adapted from the book jacket.

Advanced Issues in International and European Tax Law

Advanced Issues in International and European Tax Law PDF Author: Christiana HJI Panayi
Publisher: Bloomsbury Publishing
ISBN: 1849469547
Category : Law
Languages : en
Pages : 384

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Book Description
This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good governance in tax matters, harmful tax competition, state aid, tax treaty abuse and the financial transaction tax are considered. The OECD/G20 project on Base Erosion and Profit Shifting (BEPS) features prominently in the book. The interaction with the European Union's Action Plan to strengthen the fight against tax fraud and tax evasion is also considered. Particular attention is paid to specific BEPS deliverables, exploring them through the prism of European Union law. Can the two approaches be aligned or are there inherent conflicts between them? The book also explores whether, when it comes to aggressive tax planning, there are internal conflicts between the established case law of the Court of Justice and the emerging policy of the European institutions. By so doing it offers a review of issues which are of constitutional importance to the European Union. Finally, the book reflects on the future of international and European tax law in the post-BEPS world.

Financial Exposure

Financial Exposure PDF Author: Elise J. Bean
Publisher: Springer
ISBN: 331994388X
Category : Business & Economics
Languages : en
Pages : 449

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Book Description
At a time when Congressional investigations have taken on added importance and urgency in American politics, this book offers readers a rare, insider’s portrait of the world of US Congressional oversight. It examines specific oversight investigations into multiple financial and offshore tax scandals over fifteen years, from 1999 to 2014, when Senator Levin served in a leadership role on the US Senate Permanent Subcommittee on Investigations (PSI), the Senate’s premier investigative body. Despite mounting levels of partisanship, dysfunction, and cynicism swirling through Congress during those years, this book describes how Congressional oversight investigations can be a powerful tool for uncovering facts, building bipartisan consensus, and fostering change, offering detailed case histories as proof. Grounded in fact, and written as only an insider could tell it, this book will be of interest to financial and tax practitioners, policymakers, academics, students, and the general public.

Banking on Failure

Banking on Failure PDF Author: Richard S Collier
Publisher: Oxford University Press
ISBN: 0192603477
Category : Business & Economics
Languages : en
Pages : 368

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Book Description
Banks seem all too often involved in cases of misconduct, particularly involving the exploitation of tax systems. Banking on Failure explains why and how banks "game the system", accounting for these misconduct cases and analysing the wider implications for financial markets and tax systems. Banking on Failure: Cum-Ex and Why and How Banks Game the System explains why banks design and use structured products to exploit tax systems. It describes one of the biggest and most complex cases - the "cum-ex" scandal - in which hundreds of banks and funds from across the globe participated in the raid on the public exchequers of a number of countries, with losses in the tens of billions of euros. The book then draws on the significance of this case study, and what this tells us about modern banks and their interactions with tax systems. Banking on Failure demonstrates why the exploitation of tax systems by banks is an inevitable feature of the financial markets landscape, and suggests possible responses.

Business, Civil Society and the ‘New’ Politics of Corporate Tax Justice

Business, Civil Society and the ‘New’ Politics of Corporate Tax Justice PDF Author: Richard Eccleston
Publisher: Edward Elgar Publishing
ISBN: 1788114973
Category : BUSINESS & ECONOMICS
Languages : en
Pages : 336

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Book Description
Since the financial crisis the extent of corporate tax avoidance has attracted media headlines and the attention of political leaders the world over. This study examines the ‘new’ politics of corporate taxation and the role of civil society organisations in shaping the international tax agenda and influencing the tax practices of the world’s largest and most powerful corporations. It highlights the complex and multi-dimensional strategies used by activists to influence public opinion, formal regulation and corporate behaviour in relation to international taxation.

Congressional Record

Congressional Record PDF Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 1500

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Book Description