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Loophole Games (A Treatise on Tax Avoidance Strategies) by Smarak Swain – 4th Edition 2024
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Loophole Games (A Treatise on Tax Avoidance Strategies) by Smarak Swain – 4th Edition 2024
Description
| Chapter | Content | Page |
| 1 | Deferral of Revenue | 1 |
| 2 | Exploiting the Mercantile System of Accounting | 20 |
| 3 | Manipulating Segmental Accounts | 28 |
| 4 | SPV and JDA Structures | 35 |
| 5 | Characterisation of Revenue as Capital Receipt | 45 |
| 6 | Rate Arbitrage | 45 |
| 7 | Avoiding Tax through Capital Receipts | 63 |
| 8 | Capital Loss Harvesting | 75 |
| 9 | Structuring through Non-compete Fees | 81 |
| 10 | Bonus Stripping | 89 |
| 11 | Intra-Group Services | 97 |
| 12 | Thin Capitalisation | 108 |
| 13 | IP Migration Strategies | 115 |
| 14 | Cost Sharing Arrangements Used for Tax Avoidance | 127 |
| 15 | Restructuring into a Contract Manufacturer | 133 |
| 16 | Structuring of Sourcing and Procurement Activities | 145 |
| 17 | The Dummy’s Guide to Structuring | 153 |
| 18 | Permanent Establishment Manipulations | 167 |
| 19 | Taxing the Cloud | 179 |
| 20 | Structuring of OTT Business | 188 |
| 21 | Circumventing the Equalisation Levy | 194 |
| 22 | Migrating HNWIs and Professionals | 206 |
| 23 | Use of Third Party Intermediaries0 | 217 |
| 24 | Colouring Loans as Finance Lease | 224 |
| 25 | Employer-Employee Collusion | 235 |
| 26 | Tax Avoidance through Merger & Acquisition | 243 |
| 27 | Saving on Dividend Tax | 256 |
| 28 | More sham characterisations | 269 |
| 29 | Shell Companies | 279 |
| 30 | Tax Evasion through Stock Exchanges | 294 |
| 31 | Under-Invoicing and Over-Invoicing | 308 |
| 32 | Hawala | 318 |
| 33 | Tax Havens | 249 |
| 34 | Exchange of tax information | 266 |
Additional information
| BINDING | PAPERBACK |
|---|---|
| AUTHOR | Smarak Swain |
| EDITION | 2024 |
| ISBN | 9789356037519 |
| PUBLICATION | COMMERCIAL LAW PUBLISHERS (INDIA) PVT LTD |
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