Relationships, Boundaries, and Corporate Taxation: Compliance and Avoidance in an Era of Globalization

Duff, David G.

Relationships, Boundaries, and Corporate Taxation: Compliance and Avoidance in an Era of Globalization

BEYOND BOUNDARIES: DEVELOPING APPROACHES TO TAX AVOIDANCE AND TAX RISK MANAGEMENT, Judith Freedman, ed., pp. 197-205, Oxford: Oxford University Centre for Business Taxation, 2008

Posted: 19 Aug 2009 Last revised: 1 Oct 2009

See all articles by David G. Duff

David G. Duff

Peter A. Allard School of Law, University of British Columbia; affiliation not provided to SSRN

Date Written: 2008

Abstract

This chapter reflects upon the evolving approach to large business taxpayers in the United Kingdom, considering questions of tax compliance and tax avoidance in the context of increased globalization and cross-border activity. Beginning with a brief discussion of tax compliance and risk-based regulation, the chapter addresses concerns about legal clarity and legal certainty, and concludes with a brief evaluation of general and specific anti-avoidance rules.

Keywords: Corporate taxation, Tax avoidance, Globalization

Suggested Citation: Suggested Citation

Duff, David G. and Duff, David G., Relationships, Boundaries, and Corporate Taxation: Compliance and Avoidance in an Era of Globalization (2008). BEYOND BOUNDARIES: DEVELOPING APPROACHES TO TAX AVOIDANCE AND TAX RISK MANAGEMENT, Judith Freedman, ed., pp. 197-205, Oxford: Oxford University Centre for Business Taxation, 2008, Available at SSRN: https://ssrn.com/abstract=1457938