毕马威恶性避税及其分析（KPMGs malignant tax avoidance and its analysis）.docVIP

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毕马威恶性避税及其分析（KPMGs malignant tax avoidance and its analysis）.doc

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毕马威恶性避税及其分析（KPMGs malignant tax avoidance and its analysis）

毕马威恶性避税及其分析（KPMGs malignant tax avoidance and its analysis） KPMGs malignant tax avoidance and its analysis KPMGs malignant tax avoidance and its analysis 2009-02-03 21:21:40 In August 26, 2005, one of the big four, KPMG, a local trial court in New York, openly admitted selling malignant tax avoidance to customers and agreed to pay $456 million in. By 2004, KPMGs 1524 US partners counted about $300 thousand per head. The 8 former tax partners and 1 lawyers will be prosecuted separately. Thus, once the criminal prosecution raise a Babel of criticism of KPMG riddle of the dust settles. Tax avoidance is a thorny problem in tax collection and administration of various countries. This paper first introduces the case of KPMGs malignant tax avoidance, then discusses the consideration of punishment by the US Department of justice and analyzes the reform of the tax collection and administration system in the United states. The scourge of radical Enterprises in the operation of legitimate tax planning (Tax Planning). The extreme planning, that is, Tax (Avoidance) or tax evasion (TaxEvasion) for the purpose of planning, known as the tax strategy (TaxSchemes), is illegal. The legal and tax regulations provide discriminant principles and standards. According to federal tax department (Inland RevenueService, IRS) the definition of tax avoidance (Tax Shelters) is designed to circumvent the federal income tax and the establishment of a partnership or other entity; designed to circumvent the federal income tax and investment or financial arrangements and other plans or arrangements. In practice, there is a certain subjectivity in the judgment of the legality of tax avoidance. If the means of tax avoidance is still legal under certain conditions, then the Abusive Tax Shelters is illegal, and one of its striking characteristics is contrary to the legislative purpose. In 1990s, the malignant tax avoidance spread gradually in the United States, and the five big were involved in varying d