Tax avoidance has created problems with far-reaching implications for the economic development of developing economies. This book focuses on the issues of tax avoidance, as well as on measures designed to combat it, in China, India, Brazil, and Mexico, with a focus on China.Over the years, the Indian government has offered several temporary amnesty schemes (see Table 3.3). ... On July 1, 1997, the Ministry of Finance introduced the Voluntary Disclosure of Income Scheme (VDIS) for a period of six months.
|Title||:||Tax Avoidance and Anti-avoidance Measures in Major Developing Economies|
|Author||:||Phyllis Lai Lan Mo|
|Publisher||:||Greenwood Publishing Group - 2003|