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This article explores aspects of the legislative evolution of Australia's general anti-avoidance rule (GAAR) in pt IVA of the Income Tax Assessment Act 1936 (ITAA36) and considers how it shapes up after 40 years. It considers the legislative interaction of the GAAR with other parts of the income tax statute and explores the GAAR in an international context, including the Multinational Anti-Avoidance Law (MAAL) and Diverted Profits Tax (DPT) inserted into pt IVA. It concludes with consideration of the role and legitimacy of the GAAR in respect of both domestic and international economic and legal transactions. [ABSTRACT FROM AUTHOR]

This article revisits and builds upon Professor Prebble's 2006 book chapter "The Peterson Case and its Impact on the Rules in BNZ Investments Ltd and Cecil Bros", considering the ways in which the Peterson case has influenced the leading 2009 New Zealand tax avoidance case of Ben Nevis. The article argues that Ben Nevis actually follows Peterson in two ways. First, it adopts the analysis of both the majority and the minority judgments in Peterson to the effect that the general anti-avoidance provision only applies when the purpose of the particular provision has been thwarted. Secondly, it uses the minority's less judicial approach in considering whether the purpose of the specific provision has been complied with or not. The minority allowed a greater sweep of material to be relevant and inform that decision than the majority did. The majority looked only to the contractual rights and obligations created. [ABSTRACT FROM AUTHOR]

The international tax system incentivizes unsustainable business practices because it ignores the private profits created by externalizing human, societal, and environmental costs. This paper proposes a novel reform: applying living wage and externality assessment tools to the rules for establishing where income arises for tax purposes. To do so, I propose a method that is relatively complex but arguably more accurate (in tax terms) and a complementary but relatively simpler proxy method. I examine how each method would implicate treaty-based and domestic rules and processes and conclude that the proposed design provides a viable starting point to make the global tax system support sustainable business practices without running afoul of international standards and without necessarily driving down cross-border investment. [ABSTRACT FROM AUTHOR]

Discourse on the merits and pitfalls of multilateral cooperation for advancing justice in international tax law have recently re-emerged in the literature. Some tax scholars, even while criticizing global projects like the OECD/G20 initiatives on base erosion, profit shifting and the tax challenges arising from the digitalisation of the economy, insist that cooperative efforts herald a step in the right direction. Others contest the feasibility of international cooperation or its value for developing countries. Drawing on Albert Hirschman's oft-cited framework for actor behaviour under institutional malperformance, this article shows that there are three alternatives for those discontented with the status quo: to remain loyal despite disagreeing (cooperation); exit and perhaps form a competing regime (competition); or try to change the existing rules by speaking up (un-cooperation). The article concludes that the interaction of these options (contested cooperation) is an integral part of today's transnational tax law order. [ABSTRACT FROM AUTHOR]

Transnational tax information cooperation has the crucial role of empowering tax administrations to collect tax revenues in full and on time, thereby narrowing the tax gap created by international evasion and avoidance. However, the adequacy of established transnational tax information exchange systems in combatting international tax evasion and avoidance has been severely criticized and a new wave of progress on transparency has started after the 2008 global economic crisis. In this direction, Turkey set cross-border tax transparency high on its political agenda. Though, Turkey has operationalized new transnational tax cooperation agreements very slowly. Furthermore, Turkey's approach to exchanging information has displayed important deficiencies. This article demonstrates the reasons for the Turkish government's lack of urgency in making its cross-border tax affairs more transparent. It shows the ways in which cross-border tax transparency might be raised in the Turkish political agenda. The article concludes that the universal, rapid and consistent implementation of a coordinated response to cross-border tax evasion and avoidance through transparency efforts is bound by domestic public support and thus can only be obtained by the government in tandem with a popular mandate. [ABSTRACT FROM AUTHOR]

Wee Teng Yau represents the first case on tax avoidance by professionals to come before the Supreme Court. This note attempts to reconcile the judgments of the High Court and the Income Tax Board of Review, which both made findings that the taxpayer had engaged in tax avoidance, but which approached the case rather differently on some points. Apart from a clear rejection of the “personal exertion” principle as having no legal basis under Singapore law, it appears that the common conclusion is that professionals incorporating a company would not constitute tax avoidance in itself, but if this was coupled with the paying of an artificially low level of remuneration to the same practicing professional, this might well constitute tax avoidance. [ABSTRACT FROM AUTHOR]

The article mentions decision of the Xth Senate of the German Federal Fiscal Court (Bundesfinanzhof, BFH) ruling that If a new asset arises in the private assets of the owner, without the latter having to bear any expenses for it and without It is to be assumed that the asset will be split off from another asset, is subject to an associated increase in assets not income taxation. It mentions a subsequent contribution of the asset is valued at the partial value.

The article examines inducement principle is a general evaluative attribution of tax-related success factors to tax-related offenses. Topic discussed include ways in which evaluation element is based on the concrete, equitable recording of market income; income tax offenses and imputation issues that are based on the demarcation of the working environment and the private sphere.

Increased opportunities for aggressive tax planning (ATP) schemes by multinationals has heightened pressure on governments and policy-makers to curtail these activities. However, the design of most anti-avoidance rules is reactive rather than proactive. One exception is the use of mandatory disclosure rules (MDRs), which require the upfront disclosure of tax information. Part 1 of this two-part study in the previous issue of this journal explored the case for introducing MDRs by presenting a case study of Australia's experience in considering whether to adopt such a regime. This article (part 2) explores the key design features of an effective MDR regime with reference to the OECD's recommendations and a comparative legal analysis of how these rules apply in the UK and South African contexts. This provides the framework for a review of the effectiveness of MDRs and presents useful 'lessons learnt' which are informative in framing a regime suitable for adoption in other Commonwealth law jurisdictions such as Australia. [ABSTRACT FROM AUTHOR]

The article focuses on traditional analysis in the public finance literature to explain when the introduction of a new preference in response to an initial preference either mitigates or compounds tax avoidance opportunities. It mentions how the progressivity ratchet can result from the interaction of greater opportunities for tax avoidance and determine to collect less tax revenue. It also mentions preferences for business income and the future of progressive tax reform.

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Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The speech addresses how human rights are being challenged and to what extent we are witnessing the end times of human rights. Neo-liberalism and populism coming from different corners converge and contribute to the erosion of human rights as well as rule of law institutions. Attempts to link human rights to one or the other economic theory contribute to lifting human rights away from their status of being universal. Human rights are not there to substitute ideological systems, instead it is a far more limited project. In the latter part of the speech new bottom-up trends pulling in the opposite direction are highlighted. As an outcome of the financial crisis and the growing inequality, a stronger awareness has emerged globally about the negative consequences of corruption and tax evasion on human rights and democratic institutions. Human rights are regaining a momentum and credibility in that space. This is closely linked to the new human rights city movement, where local communities take greater responsibility in realizing human rights for their citizens. Finally, in this part the mainstreaming of human rights in laws and political strategies is addressed together with the concept human rights by design. The speech ends on a forward-looking note recognizing the immense challenges that confronts the liberal democracy and human rights currently, however, also recognizing the depth of human rights in most communities. [ABSTRACT FROM AUTHOR]

Tax avoidance is a phenomenon whose legality must be negated. At the same time it must be emphasized that taxpayers who act without reflecting upon their behaviour face criminal liability which starts with the rejection of the taxpayer's application for advance tax ruling and initiation of tax avoidance proceedings. The institutions of voluntary disclosure, correction of tax return and voluntary submission to liability are offered to those individuals or companies who have committed tax-related offences and want to avoid conviction at the end of penal fiscal proceedings. [ABSTRACT FROM AUTHOR]

Purpose A taxpayer who gets caught under Part VII of the Mauritius Income Tax Act is subjected to a corrective measure only in the form of payment of the amount of tax that would have been due in the absence of the avoidance arrangement, but the consequences set out in the same section do not result in any disincentive to the taxpayer that would ensure the prevention of the occurrence of such type of anti-avoidance practices in the future. This study aims to investigate the effectiveness of the anti-avoidance provisions in the Mauritius legislation as a weapon against impermissible tax avoidance, and the study also intends to critically analyse the remedies available against taxpayers who enter into impermissible tax avoidance transactions.Design/methodology/approach The methodology adopted for this qualitative study consists of a critical analysis and comparative legal review of the relevant legislation, case laws and literature. The anti-avoidance provisions of the Mauritius legislation will be compared with similar provisions of legislations of countries that have rigid preventive rules for anti-avoidance practices, and the selected countries are the UK and Australia because each country has been successful in diminishing the tax avoidances practices further to the imposition of penalties for impermissible tax avoidance. The black letter approach will also be used through which existing legal provisions, judicial doctrines, scholar articles and budget speeches governing anti-avoidance provisions for each country identified will be analysed.Findings Further to an analysis of the substantial differences between Mauritius anti-avoidance legal provisions and those of the UK and Australia, it is found that the backing of corrective actions by penalties act as a disincentive to prohibit impermissible anti-avoidance practices. The study concludes that, where there is abuse of law, the law needs to provide for penalties that must be suffered by the abuser, and hence, the study calls for an amendment in the Mauritius Income Tax Act to strengthen anti-avoidance provisions, by adopting similar provisions of the laws of Australia and the UK.Originality/value At present, there is no Mauritius literature on the researched topic, and this study will be one of the first academic writings on the subject of penalties for impermissible tax avoidance in Mauritius. The study is a new and unique topic in Mauritius, and for that reason, the study will largely rely on foreign sources that deal with penalties for impermissible tax avoidance, and this will include the Australian Taxation Administrative Act 1953, Australian case laws and the UK Finance Act 2016. This study is being carried out with the view to provide insightful recommendations to the stakeholders concerned in Mauritius to enhance the revenue collection avenues and methodologies for the Mauritius revenue authorities. [ABSTRACT FROM AUTHOR]

The article focuses on the preventive offences in the criminal law with the spread of criminal liability through a diffusion of responsibility and mentions guidance on the new offence of failing to prevent the criminal facilitation of tax evasion.

Copyright of Zbornik Radova Pravnog Fakulteta u Nisu is the property of Law Faculty in Nis and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article examines whether Part IVA of the Income Tax Assessment Act 1936 has been effective in preventing tax avoidance. It argues that the effective operation of the Part IVA antiavoidance test turns on whether it can catch a scheme which has been entered into for the dominant purpose of a tax benefit. Drawing on case studies, it concludes that Part IVA has been effective, owing to the use of a counterfactual in determining whether there was a reasonable alternative postulate for the scheme in question and the section 177D(2) multifactorial test to determine the purpose of the scheme. However, this article argues that increasingly sophisticated ways of avoiding tax necessitate extension of the dominant purpose test to include any scheme where there is a collateral purpose of a tax benefit, even where the scheme was entered into primarily for commercial benefit. [ABSTRACT FROM AUTHOR]

The Foreign Account Tax Compliance Act (FATCA) is a U.S. regulation enacted in 2010 for the primary purpose of combatting tax evasion and terrorism financing. FATCA attempts to meet this objective by requiring the financial information of all individuals the Act defines as “U.S. persons” to be reported to the U.S. Internal Revenue Service. While FATCA strives to abate financial criminality, it is mired with legal issues affecting U.S. law, the laws of foreign nations, and international law as a whole. The problems with FATCA originate with the predicament of the United States trying to impose a domestic law on foreign nations. Many foreign nations have privacy laws that ordinarily would not permit collecting and reporting individuals’ financial information to the U.S. government. These nations therefore cannot comply with FATCA without violating their own laws. If these nations fail to comply, however, FATCA imposes stiff monetary penalties. FATCA purports to overcome this hurdle through the use of intergovernmental agreements. While the intergovernmental agreements theoretically create a lawful way for countries to comply with FATCA, it does not change the fact that in many cases countries are obtaining financial information in a manner that would otherwise be in violation of their privacy laws. Furthermore, they are essentially being forced to do so because of the threat of exorbitant fines for failing to comply. These issues, in conjunction with FATCA’s conflicts with U.S. law, demand judicial analysis of the Act’s legality. This Comment argues that where a domestic regulation, like FATCA, contains a plethora of legal issues and mandates compliance by financial threat, it needs to be challenged in domestic courts of law and on the international stage. If FATCA does not face legal opposition, or is at least not given further scrutiny, it has the potential to end financial privacy and calls into question the traditional process by which a domestic law can become international law. [ABSTRACT FROM AUTHOR]

Purpose Since 2008-2009, the governments in France and Great Britain have encouraged more rigorous penalization of tax evaders. This paper aims to investigate the implementation of these policies on the basis of an important and original empirical material.Design/methodology/approach The study done in France relies on interviews conducted with representatives of law enforcement agencies on public statistics and on an innovative database compiled from nearly 600 cases submitted to the judiciary. The comparison with Great Britain is developed through interviews conducted with different participants in the fight against tax fraud and statistical information.Findings This paper describes the recent evolution of the machinery for screening tax-related wrongdoings in France and in the UK. It demonstrates that whilst publicly calling for harsh punishment against tax dodgers, in practice, both governments tend to seek a balance between the growing demand for tax equality and the belief that the State should not intervene in the economic realm. This strategy leads to the over-representation of certain categories of taxpayers. Despite the commonalities resulting from the numerous filters before prosecution, the penal strategy takes on two different shapes on either side of the Channel: whereas the British institutions support an “exemplary punitive” system, French regulatory system favours a “quasi-administrative” treatment. The French tax authority continues to use the criminal procedures mainly as a financial instrument for the improved restitution of stolen taxes. The policy of Her Majesty’s Revenue and Customs, supported by the “Sentencing Guidelines”, aims much more at obtaining exemplary convictions.Originality/value Based on a large empirical material, this paper highlights the different outcomes of the criminal trials against tax evaders in the two countries. [ABSTRACT FROM AUTHOR]

The Multinational Anti-Avoidance Law and the Diverted Profits Tax together constitute a significant step in Australia's effort to claim a larger slice of the multinational tax pie. This paper undertakes a close reading of each regime, and argues that (i) the DPT may be burdened with some key frailties, particularly in relation to its continued use of a 'tax benefit' concept, and (ii) the regimes do not sit entirely comfortably with Australia's treaty network. [ABSTRACT FROM AUTHOR]

The United States adopted the Foreign Account Tax Compliance Act (FATCA) in 2010 to identify tax evasion through offshore holdings. Questions have arisen concerning the legality, efficacy, and practicality of FATCA during its implementation by the US Department of the Treasury. Despite FATCA's unorthodox approach to tax enforcement and the burdens it creates, international cooperation in its implementation has been surprisingly strong. Nevertheless, the questions raised over the act and its policies have the potential to create long tenn impediments to its success. [ABSTRACT FROM AUTHOR]

This study undertakes an empirical exploration of attitudes towards tax evasion and welfare fraud in New Zealand. Prior research indicates that society has different attitudes towards these two crimes. However, it is not known why this is the case, particularly as both crimes are conceptually similar. The study has two aims. The first is to measure the extent to which society views tax evasion and welfare fraud differently in New Zealand. The second, and primary, objective of this research is to offer an explanation for why different views exist. The dual-process model, using social dominance orientation and right-wing authoritarianism is used for analytical purposes. Responses from 1500 survey participants show that New Zealanders do have different attitudes towards welfare fraud and tax evasion. In contrast to previous research findings, this study shows that harsher attitudes are held towards tax evasion than welfare fraud. Education and income level provide the greatest level of significance in explaining attitudes towards welfare fraud; and age and income source provide the greatest level of significance in explaining attitudes towards tax evasion. [ABSTRACT FROM AUTHOR]

The article examines economic, ethical, and jurisprudential issues posed by global tax shelters and legal instruments and exotic financial arrangements designed to exploit hyperliteral interpretations of the Internal Revenue Code (IRC). It mentions that ethics draws on recent Organisation for Economic Co-operation and Development (OECD) directives. It also mentions that the traditional antitax avoidance (ATA) doctrines in the U.S.

The article focuses on several federal tax developments that have occurred during October 2016. Topics discussed include Tax and Superannuation Laws Amendment Bill 2016, restructuring in response to the multinational anti-avoidance law (MAAL) and decision of Australian Federal Court in the case Caratti v Commissioner of the Australian Federal Police (No. 2) on search warrants.

Purpose This paper aims to examine the Nigeria’s approach for tackling tax evasion, the limitations of double tax conventions for that purpose, the benefits of multilateral instruments/standards for automatic exchange of tax information and Nigeria’s ability to participate in such arrangements.Design/methodology/approach This paper is a library-based research, deploying content analysis with respect to books, law reports, law journals and newspapers.Findings Nigeria has taken significant steps to deal with domestic tax evasion by tightening anti-money laundering legislation, principally by making tax evasion a predicate offence and by imposing relating reporting obligations on financial institutions and a wide range of designated non financial institutions (DNFI's), but cross-border tax evasion remains a big problem owing to a limited network of double tax conventions (DTCs) and inherent limitations of the machinery in limiting exchange of information to distinct requests. Nigeria’s ability to benefit from new international standards providing for automatic exchange is compromised by the absence of robust rules with respect to taxpayer confidentiality and data protection.Research limitations/implications Because the research focused on Nigeria, the findings of the study might not be applicable to other jurisdictions.Originality/value Given the devastating effects of tax evasion on development in Nigeria and the priority accorded to the eradication of the problem in the sustainable development goals, this paper meets a need to determine the extent of sufficiency of Nigeria’s legal and regulatory framework in enabling the country to tackle tax evasion. [ABSTRACT FROM AUTHOR]

The article focuses on the elements, defenses, and sentencing consequences of select criminal tax violations of the U.S. Internal Revenue Code (IRC). It mentions that policies and procedures of Internal Revenue Service (IRS) investigations with basic elements of, defenses to, and sanctions for five principal tax crime such as tax evasion and tax fraud. It also mentions that criminal investigations of conspiracy to violate the tax laws.

In discussion of tax avoidance in Australia and the United Kingdom, attempts are generally made to define tax avoidance by distinguishing it from other tax activities -- often with positive or negative connotations. However, an examination of the nature of taxation and the anti-avoidance provisions now present in both jurisdictions suggests that the way the law views tax avoidance may not match some political rhetoric. his article argues that courts should be trusted to give effect to parliamentary intention, and that, in the words of Lord Hofmann, 'tax avoidance in the sense of transactions successfully structured to avoid a tax which Parliament intended to impose should be a contradiction in terms' Tax avoidance, where specific and general anti-avoidance provisions are present, is always unsuccessful. [ABSTRACT FROM AUTHOR]

In this article the authors analyse to what extent the objectives of the Council of the European Union (EU) and the EU Commission are effectively realized through the ATA Directive. Authors believe that the choice for a Directive is likely not the most effective, while for a substantial period potentially resulting in legal uncertainty regarding the scope of the Directive’s terminology and provisions. The relationship with existing international (tax) treaty obligations is complex as well as with existing income tax Directives. Moreover, the choice for a Directive puts the tax authorities – who have the primary initiative in applying its provisions – in a relative weaker position since under EU law they cannot unlike taxpayers directly apply the Directive’s provisions. Finally, it can be questioned where local tax authorities have the initiative, whether the EU Commission review and monitoring process will be sufficient to safeguard a consistent application of the Directive’s provisions within the EU, creating a level playing field. In view of this, authors conclude that a Regulation or alternatively a peer review mechanism may result in less legal uncertainty and a more effective mechanism to realize the Council of the EU and the EU Commission’s objectives. [ABSTRACT FROM AUTHOR]

This article scrutinizes the compatibility of the interest limitation rule the European Union (EU) legislature included in its anti-tax avoidance directive adopted on 12 July 2016 with the proportionality principle. Under its settled case law concerning domestic interest limitation rules restricting a fundamental freedom for purposes of combating tax avoidance practices, the European Court of Justice (ECJ) holds that such measures do not comply with the principle of proportionality if they, amongst others, either do not provide the taxpayer with an opportunity to substantiate the commercial reasons for not entering into an arm’s length loan arrangement, or restrict the deductibility of more interest than an arm’s length interest. As the rule does neither adhere to the counterevidence rule nor to the arm’s length principle, it is questionable whether its status as secondary EU law suffices for purposes of disregarding the aforementioned limitations set by the ECJ. Amongst others, the author takes the view that on the basis of ECJ case law, the interest limitation rule may be considered incompatible with the proportionality principle. [ABSTRACT FROM AUTHOR]

Corporate tax inversions are a growing tax avoidance trend. In a corporate tax inversion, an American corporation changes residence from the United States to a foreign jurisdiction, generally without much or any change in its business operations, in order to avoid paying U.S. taxes. Many industrialized countries, such as the U.K. and Ireland, now offer much lower corporate tax rates than the U.S., and have become popular destinations. Traditionally, spectators have attempted to evaluate the morality of corporate decisions. In some ways, this makes sense, given recent Supreme Court cases such as Hobby Lobby and Citizens United, which have pushed corporations further toward personhood. At the same time, corporations are supposed to act in the best interest of shareholders, whether or not their actions are moral. For this reason, this Note ignores the moral nature of a corporation’s decision to invert, and instead assesses the U.S. laws which permit such inversions. Laws are analyzed through the lens of the three main theories of morality—deontology, utilitarianism, and Aristotlean virtue—as well as corporate social responsibility. In determining that corporate tax inversions not only have a negative impact on U.S. small businesses and general taxpayers, but often host countries as well, this Note offers four workable solutions. First, Congress should pass the Stop Corporate Inversions Act, which buffs the already active Internal Revenue Code § 7874. Second, the Internal Revenue Service should issue regulations in the spirit of Internal Revenue Code § 367 that will provide better guidelines for corporations that wish to move abroad. Third, the definition of “corporate residence” should be altered to include corporations with U.S. management. Fourth, intellectual property should be included in Subpart F. Finally, when passing legislation regarding corporate inversions, Congress must ask certain questions based in the three theories of morality in order to pass more moral laws. A moral body of laws will help to lessen the tax burden shifted to small businesses and general taxpayers by corporate tax avoidance. At the same time, a moral body of laws should provide benefits to corporations which are truly changing their place of residence for business purposes. [ABSTRACT FROM AUTHOR]

A diverted profits tax was proposed by the federal government in the 2016-17 Budget. A multinational anti-avoidance law (MAAL) was enacted in late 2015. Both the MAAL and the diverted profits tax focus on multinationals that derive $1b or more in group income. The diverted profits tax is proposed to be applicable for income years following 1 July 2017, but to arrangements whenever they were entered into. This means that the development of the diverted profits tax should be closely monitored and risk mitigation should be considered. This article compares the MAAL and the diverted profits tax to demonstrate where they intersect and the differences between them, and to highlight how these regimes provide a new framework for multinational taxation in Australia. The article also considers example structures to demonstrate where the MAAL and proposed diverted pr ofits tax pr ovide the ATO with two additional avenues to attack structur es which concer n it. [ABSTRACT FROM AUTHOR]

On 28 January 2016, the European Commission made public a package of measures aimed to tackle tax avoidance and abusive practices in the European internal market. The package includes a detailed proposal for a new European Union (EU) Anti-avoidance Directive addressing six main issues: deductibility of interest; exit taxation; switch-over clause; General Anti-avoidance Rule (GAAR); Controlled Foreign Corporation (CFC) rules; and hybrid mismatches. This article provides a critical analysis of the Proposal for a Directive taking into consideration some of the implications of its implementation at stake. The final aim of this work is to contribute some elements that can improve the future debate on these matters. [ABSTRACT FROM AUTHOR]

The article examines the law and issues concerning section 2036 of the U.S. Internal Revenue Code related to definition of a "bonafide sale" and the different tests employed by different courts. Topics discussed include the U.S. Internal Revenue Service's position on the issues involving section 2036; laws preventing lifetime transfers as a substitute for testamentary dispositions in order to avoid estate taxes; and evolution of estate planning and tax-avoidance mechanisms.

The article discusses the European court case GSB v Switzerland regarding the implementation of a mutual assistance agreement in tax matters between Switzerland and the U.S. Topics addressed include background of the case, significance of the case with regards to the right to privacy issue, and argument of the complainant on tax evasion in Switzerland.

In this article, the authors propose the debate of evolutionary international tax reform, inter alia, revisiting the current discussion on base erosion and profit shifting (BEPS).

The analysis of the general anti-avoidance tax rule in five countries of the European Union (United Kingdom, Austria, Germany, Sweden and France) shows clearly the frailty and weakness of the theoretical and jurisprudential constructions designed to fight this international problem. The research also displays a high degree of judicial discretionary, a worrying level of legal uncertainty -- as a result of the introduction of tax rules linked to vague and imprecise concepts -- and an inefficiency in the revenue collection unacceptable. Furthermore, the article analyses the structure and function of the common general anti-avoidance rule (EU-GAAR) approved by the European Parliament, its scope and the problems that it's possible interaction with another anti-avoidance rules (introduced by the domestic law, community law and conventional law) could generate. The author considers that the labyrinth which derives from the principle of non-discrimination on which the ECJ is trapped is also the labyrinth on which is trapped the cross-border application of the Member States GAAR's and SAAR's. The adoption of an EU-GAAR not solves the problem and only increases the chaotic juxtaposition of ineffective anti-avoidance rules. [ABSTRACT FROM AUTHOR]

The harmonization of the Romanian national fiscal system and that of the European Union member states generated fundamental changes in the way of settlement and levying taxes in Romania. Instruments such as fiscal good management approach, both at state level institutions and private structures with responsibilities in tax, must correspond to the requirements of the European Union. In this context, the theoretical and practical components of the effectiveness of the tax system in Romania in general, the economic and social impact on payers of taxes in particular, constitute a major challenge for fiscal management practiced at all levels. The actualization and importance of this article is illustrated by the fact that the process of integration into the European Union continues to be the main strategic direction for the entire Romanian society. In this context, the indispensable role of public institutions returned. Tax evasion is suffering because of the monitoring sector, public transparency, limitation and restriction. It is a phenomenon manifesting itself increasingly in Romanian society, aided by corruption and bureaucracy of the public, but also the behavior of tax inspectors. [ABSTRACT FROM AUTHOR]

For the European Union (EU), the need to mitigate and control the financial crime phenomenon faced by public institutions depends largely on how they master the elements of information about the EU financial resources, on how these revenues are formed and on the method of allocation and utilization of budgetary resources. Taking into account these specific aspects that the European Union is facing, tackling the optimization of the activity of anti-fraud and anti-tax evasion institutions, with the shown risks, is an absolute and unequivocal necessity. [ABSTRACT FROM AUTHOR]

The article focuses on the goods and services tax (GST) general anti‐avoidance provisions, made for stopping the abuse of tax legislation such as tax avoidance arrangements in Australia. Topics discussed include difference between tax avoidance and tax evasion; detailed examination of the application of Division 165 of the a new Tax System Act 1999; and policy intent of the GST to examine the situations in which the Commissioner should negate the GST benefit.

This study reports on attitudes towards tax evasion and welfare fraud. Data is collected in an online survey with 3,000 respondents from Australia and New Zealand. The results challenge the assumption that society views tax evasion as less serious than welfare fraud. This finding is important for the Australian and New Zealand justice systems, where policy settings treat welfare fraud as more serious than tax evasion. In highlighting societal views towards tax evasion and welfare fraud, the study challenges extant policy arrangements that allow for different outcomes where crimes result in similar harm. [ABSTRACT FROM AUTHOR]

The article reports the decision of the British Court of Appeal in the case 'R. v O'Shea (Benedict)' in which the court dismissed the appeal of claimant against his prior conviction in which he pleaded guilty to a count of converting criminal property and a count of fraud. Topics discussed include wrongful evasion of payment of tax due; false representation to the Revenue; and provision of the Proceeds of Crime Act 2002 (POCA 2002) preventing frauds.

Copyright of AIS: Ars Iuris Salmanticensis is the property of Ediciones Universidad de Salamanca and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article examines the difficulty of phoenix activity identification in Australia; suggests regulatory change that inter alia dispenses with the need to precisely identify taxpayer behavior; and recommends process of debt collecting within a reasonable timeframe.