This paper studies the effects of CEOs' political preferences on corporate tax avoidance. CEOs' party affiliations are identified by their political donations during election cycles. Using four measures of tax avoidance from the literature (book-to-tax difference, shelter activities, permanent...

Bilateral Double Taxation Avoidance Agreements (DTAAs) with particular reference to India's network of DTAAs are analysed here to assess national benefits from DTAAs and make suggestions for future policy directions for India's DTAAs. Though DTAAs are a tool of tax coordination used by nations...

This short article discusses several recent developments in Hong Kong taxation since the publication, in the December 2009 issue of the Bulletin for International Taxation, of the article entitled “Source, Transfer Pricing and Anti-Avoidance: The Position After Ngai Lik and Datatronic.” The...

This paper investigates whether sanctions imposed in the wake of the Ukraine crisis by Western countries and Russia have been evaded by analyzing monthly product-level trade patterns. Consolidating different methods from the literature related to the detection of illicit trade, I find that goods...

In an income tax system that comported with the economic, or Haig-Simons, definition of income, deductible expenses would not face source-based limitations. A true Haig-Simons income tax system therefore would not take the schedular approach of sorting different types of expenses and losses into...