Name: Loophole Games (A Treatise on Tax Avoidance Strategies) by Smarak Swain - 4th Edition 2024
SKU: 9789356037519
Availability: InStock

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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