It is the flagship law journal of the National Law School of India University, Bangalore, India, and has been in publication for almost three decades. This item is part of JSTOR collection Request Permissions. Anti-avoidance measures. All Rights Reserved. %%EOF Read Online (Free) relies on page scans, which are not currently available to screen readers. The Anti Tax Avoidance Package is part of the Commission's ambitious agenda for fairer, simpler and more effective corporate taxation in the EU.. 1816 0 obj <>/Encrypt 1794 0 R/Filter/FlateDecode/ID[<8B5291FA5F917C47A47C601D52891E8D>]/Index[1793 51 1845 1]/Info 1792 0 R/Length 120/Prev 1007276/Root 1795 0 R/Size 1846/Type/XRef/W[1 3 1]>>stream This government has introduced over 100 measures to tackle tax avoidance… JSTOR is part of ITHAKA, a not-for-profit organization helping the academic community use digital technologies to preserve the scholarly record and to advance research and teaching in sustainable ways. ATAD contains the following five anti-abuse measures: Interest deductibility: limited tax … The EU Anti-Tax Avoidance Directives (ATAD I & II "ATAD") form part of a larger anti-tax avoidance package adopted by the European Union in response to the OECD's BEPS action plan. To access this article, please, Access everything in the JPASS collection, Download up to 10 article PDFs to save and keep, Download up to 120 article PDFs to save and keep. Past issues of the NLSIR have featured contributions by the previous Chief Justice of India, Justice Altamas Kabir as well as Justices S.B. �f�-�B��{�; ��o���KZ-�Gq��`�1V����Z��*�'�N]x�I�b!���ʇiPd��[:k�J�3:�i�t�����Q��]�ί�K�bP��7=�^��fVb�^q�q�vb?X�$z�4�z�rɠ��pʀ���ywޥv{X|�}�l�^n� ��a�w�`�Y!/�$�v��ux������@s��#��7�P�],ي| ׵�!��Y`�D��ƀ.M���W��'M���E��f��>s ©2000-2020 ITHAKA. Tax Avoidance v. Tax Evasion Tax avoidance has various definitions in legal rulings and academic literature:-a) Justice Reddy1 calls it the "art of dodging tax without breaking the law"; b) Black's Law Dictionary states that tax avoidance is … Controlled Foreign Company (CFC) Regulations are one such set of anti -avoidance measures. Anti-avoidance measures. ICAEW users please register or login here », Table of statutory instruments and other guidance, Payments to a trade union, police organisations or friendly society for death benefits, Corrections and amendments – relevant dates, Time limits for HMRC assessment or determination, Rates of interest on overpaid tax: repayment supplement, Notifying an appeal to the tribunal (after review offered but not accepted), Procedure if no review offered or requested, HMRC’s litigation and settlement strategy, Publishing details of deliberate tax defaulters, Civil sanctions for enablers of offshore tax evasion, Increased civil sanctions for offshore tax evaders, Criminal offence for offshore tax evaders, Scottish income tax rates and thresholds for 2017/18, Scottish income tax rates and thresholds for 2018/19, Scottish income tax rates and thresholds for 2019/20, Scottish income tax rates and thresholds for 2020/21, Consequential implications of Scottish income tax, The need for awareness of Scottish income tax, Setting the Scottish rates and thresholds, Interaction of UK and SIT rates and thresholds, Other practical points regarding Scottish taxpayer status, Definition of a Scottish taxpayer: examples, Finance cost relief for residential landlords, Annual allowance or lifetime allowance charges, Deceased estates and onshore interest in possession trusts, Behavioural repercussions of increasing divergence, Devolution in Wales: A process not an event, 2011 referendum on further law-making power, The mechanics of the Welsh rates of income tax, Connection via condition B: days spent in Wales, Income received without deduction of tax – examples, Investment of pension funds for overseas employees, Sickness, maternity, paternity, adoption and disability payments, Employed or self-employed – establishing the facts, National insurance contributions from 6 April 2020, Payments in lieu of notice (PILON) and compensation for loss of office, Approved Save As You Earn (SAYE) share option schemes, Approved company share option plan (CSOP) schemes, Personal services provided through intermediaries, Informing the authorities of a new business, Covid-19: Self-employment Income Support Scheme (SEISS), Simplified income tax for small businesses, Change to an accounting date earlier in the tax year – example, Change to an accounting date later in the tax year – example, Losses set against total income (s 64 relief), Losses in early years of trade (s 72 relief), National insurance contributions for the self-employed, HMRC Helpsheets for the partnership tax return, Legal and professional expenses in a letting business, Rent-a-room scheme and running a business, Interpretation of rent-a-room relief and business use, Advantages and disadvantages of the scheme, Reliefs for which furnished holiday lettings are treated as a trade, Applications for payments with no tax deducted, HM Armed Forces personnel and other Crown Servants, Record-keeping requirements and penalties, Rates of income tax for interest in possession trusts, Order of set-off of trust expenses against income, Income from an interest in possession trust – example, Bereaved minor trusts and ‘age 18 to 25’ trusts, Income tax liability of non-resident trustees, HMRC Helpsheets for the Trusts and Estates tax return, Income of person with limited interest in residue, Income of person with absolute interest in residue, Early settlement of a deceased taxpayer’s tax affairs, Travel costs and expenses of non-domiciled employees, Employee’s spouse’s, civil partner’s or child’s travel, Meaning of ‘a continuous period of at least 60 days’, Charge on foreign income from trade, profession or vocation, Non-residents trading through a branch or agency, Calculation of double tax credit relief available.

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