Legal basics of combating tax avoidance and tax evasion in South-East Asia: (Philippines, Indonesia, Vietnam, Laos, Cambodia, and Thailand) ; this study was worked out within the framework of a project on an analysis of tax systems in South-East Asia carried out by Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) and the International Tax Compact (ITC) in 2012/13
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Hamburg
IIFS
[2014]
|
| Series: | Hefte zur internationalen Besteuerung
189 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | II, 38 S. |
Staff View
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CONTENTS
1. INTRODUCTION 1
2. PHILIPPINES 2
2.1 ANTI-TAX-AVOIDANCE RULES 2
2.1.1 MERGER AND ACQUISITION WITH COMPANIES 2
2.1.2 T RANSFER PRICING 2
2.1.3 IMPROPERLY ACCUMULATED EARNINGS 3
2.1.4 INTEREST ARBITRAGE 4
2.1.5 BRANCH PROFIT 5
2.1.6 ABUSE OF TREATY 5
2.1.7 THIN CAPITALIZATION 5
2.1.8 EXCHANGE OF INFORMATION - BANK SECRECY 6
2.2 ADMINISTRATIVE SANCTIONS OF TAX OFFENSES 6
2.3 PENAL CONSEQUENCES OF TAX EVASION 7
3. INDONESIA 9
3.1 ANTI-TAX-AVOIDANCE RULES 9
3.1.1 SUBSTANCE OVER FORM PRINCIPLE 9
3.1.2 TRANSFER PRICING 9
3.1.3 ADVANCE PRICING AGREEMENT (APA) 11
3.1.4 THIN CAPITALIZATION 11
3.1.5 CONTROLLED FOREIGN COMPANY (CFC) 11
3.1.6 CONDUIT COMPANIES 12
3.1.7 ANTI-TREATY-SHOPPING RULE 13
3.2 ADMINISTRATIVE SANCTIONS OF TAX OFFENCES 13
3.3 PENAL CONSEQUENCES OF TAX EVASION 15
4. VIETNAM 17
4.1 ANTI-TAX-AVOIDANCE RULES 17
4.2 ADMINISTRATIVE SANCTIONS OF TAX OFFENCES 19
4.3 PENAL CONSEQUENCES OF TAX EVASION 21
5. LAOS 22
5.1 ANTI-TAX-AVOIDANCE RULES 22
5.2 ADMINISTRATIVE SANCTIONS OF TAX OFFENCES 22
5.3 PENAL CONSEQUENCES OF TAX EVASION 24
6. CAMBODIA 25
6.1 ANTI-TAX-AVOIDANCE RULES 25
6.2 ADMINISTRATIVE SANCTIONS OF TAX OFFENCES 26
6.3 PENAL CONSEQUENCES OF TAX EVASION 27
7. THAILAND 28
7.1 ANTI-TAX-AVOIDANCE RULES 28
7.2 ADMINISTRATIVE SANCTIONS OF TAX OFFENCES 30
7.3 PENAL CONSEQUENCES OF TAX EVASION 32
8. FINAL REMARKS 34
ROUGH SURVEY ON SELECTED REGULATIONS 36
BIBLIOGRAPHY 37
HTTP://D-NB.INFO/1050749472 |
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| spelling | Bublitz, Lothar Verfasser (DE-588)105072366X aut Legal basics of combating tax avoidance and tax evasion in South-East Asia (Philippines, Indonesia, Vietnam, Laos, Cambodia, and Thailand) ; this study was worked out within the framework of a project on an analysis of tax systems in South-East Asia carried out by Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) and the International Tax Compact (ITC) in 2012/13 von Lothar Bublitz. [Universität Hamburg, Interdisziplinäres Zentrum für Internationales Finanz- und Steuerwesen (IIFS)] Hamburg IIFS [2014] II, 38 S. txt rdacontent n rdamedia nc rdacarrier Hefte zur internationalen Besteuerung 189 Steuerhinterziehung (DE-588)4057439-8 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Steuerumgehung (DE-588)4183223-1 gnd rswk-swf Laos (DE-588)4034571-3 gnd rswk-swf Thailand (DE-588)4078228-1 gnd rswk-swf Vietnam (DE-588)4063514-4 gnd rswk-swf Philippinen (DE-588)4045771-0 gnd rswk-swf Indonesien (DE-588)4026761-1 gnd rswk-swf Kambodscha (DE-588)4029400-6 gnd rswk-swf Steuerumgehung (DE-588)4183223-1 s Steuerhinterziehung (DE-588)4057439-8 s Internationales Steuerrecht (DE-588)4027451-2 s Philippinen (DE-588)4045771-0 g Indonesien (DE-588)4026761-1 g Vietnam (DE-588)4063514-4 g Laos (DE-588)4034571-3 g Kambodscha (DE-588)4029400-6 g Thailand (DE-588)4078228-1 g DE-604 Hefte zur internationalen Besteuerung 189 (DE-604)BV000018614 189 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027276291&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Bublitz, Lothar Legal basics of combating tax avoidance and tax evasion in South-East Asia (Philippines, Indonesia, Vietnam, Laos, Cambodia, and Thailand) ; this study was worked out within the framework of a project on an analysis of tax systems in South-East Asia carried out by Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) and the International Tax Compact (ITC) in 2012/13 Hefte zur internationalen Besteuerung Steuerhinterziehung (DE-588)4057439-8 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Steuerumgehung (DE-588)4183223-1 gnd |
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| title | Legal basics of combating tax avoidance and tax evasion in South-East Asia (Philippines, Indonesia, Vietnam, Laos, Cambodia, and Thailand) ; this study was worked out within the framework of a project on an analysis of tax systems in South-East Asia carried out by Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) and the International Tax Compact (ITC) in 2012/13 |
| title_auth | Legal basics of combating tax avoidance and tax evasion in South-East Asia (Philippines, Indonesia, Vietnam, Laos, Cambodia, and Thailand) ; this study was worked out within the framework of a project on an analysis of tax systems in South-East Asia carried out by Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) and the International Tax Compact (ITC) in 2012/13 |
| title_exact_search | Legal basics of combating tax avoidance and tax evasion in South-East Asia (Philippines, Indonesia, Vietnam, Laos, Cambodia, and Thailand) ; this study was worked out within the framework of a project on an analysis of tax systems in South-East Asia carried out by Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) and the International Tax Compact (ITC) in 2012/13 |
| title_full | Legal basics of combating tax avoidance and tax evasion in South-East Asia (Philippines, Indonesia, Vietnam, Laos, Cambodia, and Thailand) ; this study was worked out within the framework of a project on an analysis of tax systems in South-East Asia carried out by Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) and the International Tax Compact (ITC) in 2012/13 von Lothar Bublitz. [Universität Hamburg, Interdisziplinäres Zentrum für Internationales Finanz- und Steuerwesen (IIFS)] |
| title_fullStr | Legal basics of combating tax avoidance and tax evasion in South-East Asia (Philippines, Indonesia, Vietnam, Laos, Cambodia, and Thailand) ; this study was worked out within the framework of a project on an analysis of tax systems in South-East Asia carried out by Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) and the International Tax Compact (ITC) in 2012/13 von Lothar Bublitz. [Universität Hamburg, Interdisziplinäres Zentrum für Internationales Finanz- und Steuerwesen (IIFS)] |
| title_full_unstemmed | Legal basics of combating tax avoidance and tax evasion in South-East Asia (Philippines, Indonesia, Vietnam, Laos, Cambodia, and Thailand) ; this study was worked out within the framework of a project on an analysis of tax systems in South-East Asia carried out by Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) and the International Tax Compact (ITC) in 2012/13 von Lothar Bublitz. [Universität Hamburg, Interdisziplinäres Zentrum für Internationales Finanz- und Steuerwesen (IIFS)] |
| title_short | Legal basics of combating tax avoidance and tax evasion in South-East Asia |
| title_sort | legal basics of combating tax avoidance and tax evasion in south east asia philippines indonesia vietnam laos cambodia and thailand this study was worked out within the framework of a project on an analysis of tax systems in south east asia carried out by deutsche gesellschaft fur internationale zusammenarbeit giz and the international tax compact itc in 2012 13 |
| title_sub | (Philippines, Indonesia, Vietnam, Laos, Cambodia, and Thailand) ; this study was worked out within the framework of a project on an analysis of tax systems in South-East Asia carried out by Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) and the International Tax Compact (ITC) in 2012/13 |
| topic | Steuerhinterziehung (DE-588)4057439-8 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Steuerumgehung (DE-588)4183223-1 gnd |
| topic_facet | Steuerhinterziehung Internationales Steuerrecht Steuerumgehung Laos Thailand Vietnam Philippinen Indonesien Kambodscha |
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