02 octobre 2007
Analysis of Tax shelters by D.L.Korb,C.C.IRS
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The paper analyses the tax shelter market and the U.S. legal, judicial and administrative response to this issue.
This paper was originally presented by Donald L. Korb, Chief Counsel of the Internal Revenue Service, U.S. Department of the Treasury, at the University of Cambridge . It was revised and updated in connection with the Symposium on Tax and Corporate Governance, held in Munich on December 8-9, 2006, and co-organized by the International Network for Tax Research (INTR), the Max Planck Institute for Intellectual Property, Competition and Tax Law and the German IFA branch.
05:20 Publié dans USA et IRS | Tags : tax shelter, intr, fraude fiscale, korb, irs, paradis fiscaux, abus de droit | Lien permanent | Commentaires (0) | 
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