tax law

"Fiscal" and "moral termites" (in the words of Vito Tanzi and John Braithwaite) are eating away taxes due, not only by tax evasion but also by a more sophisticated conduct: tax avoidance. Tax Avoidance and Rationality of Law is a theoretical journey... więcej >

The lion's share of global investments are likely being conducted for tax avoidance purposes through controlled foreign companies (CFC) established in tax havens or low tax jurisdictions.Avoiding tax via CFCs causes several problems, in particular... więcej >