Loophole Games - A Treatise on Tax Avoidance Strategies (First Edition) at Meripustak

Loophole Games - A Treatise on Tax Avoidance Strategies (First Edition)

Books from same Author: Smarak Swain

Books from same Publisher: Wolters Kluwer

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  • General Information  
    Author(s)Smarak Swain
    PublisherWolters Kluwer
    EditionFirst Edition
    Publish YearApril 2019


    Wolters Kluwer Loophole Games - A Treatise on Tax Avoidance Strategies (First Edition) by Smarak Swain

    This book reveals loopholes available within ambit of law, used by corporate in legal ways to avoid paying taxes. All abusive tax avoidance structures have been brought together here in a single book. There are infinite clandestine ways of indulging in tax evasion. But tax avoidance has to happen within the constraints of accounting principles and law. Tax avoidance preys on loopholes available within the ambit of law. Hence, the number of techniques at the disposal of an accountant for avoiding taxes is limited (while techniques for Evading tax are infinite). in this book, author has discussed key rulings of Indian as well as foreign Courts and brought out the modus operandi discussed in major Court rulings. He has also discussed The modus operandi of organized syndicates that facilitate tax evasion. Organized syndicates such as the stock market syndicates, shell company syndicates and hawaladar networks often facilitate in laundering of black money and their infusion into formal accounts. Business managers and forensic auditors should be aware of how these syndicates perform, so that they can raise red flags on detecting accommodation entries made in accounts on behest of the syndicates. It will help the forensic auditor in looking for trouble areas in accounts of a business concern. Based on true stories on: - Profit shifting - base erosion - sham transactions - tax havens - Money laundering.

    Table of Contents:

    Part 1
    Profit Suppression

    Part 2
    Gain Suppression

    Part 3
    Profit Shifting

    Part 4
    Base Erosion

    Part 5
    Sham Transactions

    Part 6
    Trends In Blatant Evasion