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Tax Avoidance, Tax Evasion and Tax Havens (Record no. 803)

000 -LEADER
fixed length control field 01007nam a22001337a 4500
100 ## - MAIN ENTRY--AUTHOR NAME
Personal name Otto, F. [et al...]
245 ## - TITLE STATEMENT
Title Tax Avoidance, Tax Evasion and Tax Havens
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication Vienna
Name of publisher Arbeiterkammer
Year of publication 2015
300 ## - PHYSICAL DESCRIPTION
Number of Pages 101p.
520 ## - SUMMARY, ETC.
Summary, etc The financial crisis and the debt crisis have contributed to the fact that tax evasion, tax fraud and tax avoidance are recognised as a serious problem. This paper explains that tax fraud and tax avoidance have in the meantime reached an extent that is no longer tolerable. Ultimately, only multilateral measures and only global approaches solve the above-mentioned problems in a lasting and sustainable way. The regulations on the taxation of multilateral corporations are no longer up to date. This paper also states recommendations that can be considered in order to fight tax evasion, avoidance and havens.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical Term Tax avoidance, Tax evasion, Tax havens, Banking secrecy
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier iffoadatabase.trustafrica.org/iff/Studie_tax_avoidance.pdf
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Computer Files

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