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The ratio of German assets in tax havens in relation to the total German GDP, 1996–2008. The "Big 7" shown are Hong Kong, Ireland, Lebanon, Liberia, Panama, Singapore, and Switzerland. In 1968, Nobel laureate economist Gary Becker first theorized the economics of crime, on the basis of which authors M.G. Allingham and A. Sandmo produced, in 1972, an economic model of tax evasion.
2023年5月3日 · Tax evasion can lead to severe consequences, so it is important to understand tax evasion and how to be compliant with tax laws. Hong Kong’s low tax rates and simplified tax structure have made it a popular destination for entrepreneurs, foreign investors, and ...
通论 節稅 逃稅 拒绝纳税 （ 英语 ： Tax resistance ） 避稅港 走私 黑市 黑市勞工 公司 税负倒置 （ 英语 ： Tax inversion ） 转移定价 税基侵蚀和利润转移（BEPS） 双层爱尔兰夹荷兰三明治 荷兰三明治 （ 英语 ： Dutch Sandwich ） 场所 避稅港 企业避税天堂 （ 英语 ： Corporate haven ） ...
2023年10月9日 · 逃税，又称瞒税、非法避税，泛指使用不合法的手段企图不支付有关的课税。在某些国家，逃税是刑事 犯罪，案情轻者会被征收，少征收税款数倍的罚款（例如香港为3倍，新加坡更达5倍）。 在中国大陆，逃税金额巨大者一度可被判处死刑，最新的刑法修正案已经取消相关罪行的死刑判决，改为 ...
2023年7月26日 · 本文将探讨什么是逃税、逃税与避税的区别、逃税行为面临的处罚、避免逃税的最佳做法以及 HKWJ Tax Law & Partners 如何提供帮助。 香港的低税率和简化的税务结构使其成为企业家、外国投资者和富裕人士的首选目的地。 这固然有利于经济，但也带来了一个挑战：逃税。
納稅人若在沒有經稅務局批准的情況下逾期交稅，稅務局會採取行動追討，納稅人很可能會被罰款；如若涉及以虛報免稅額等形式蓄意逃稅，則可被判監。本文講解逾期交稅及逃稅的分別，以及納稅人在有關情況下面臨的後果。
2.1 The AMLO2 defines “money laundering” as “an act that is intended to have the effect of making the proceeds of an indictable offence not to appear so”3.Tax evasion constitutes an indictable offence in Hong Kong4, therefore the requirements stipulated in the AMLO and AMLO ...
2021年10月5日 · The Government said it will make the legislative amendments to combat cross-border tax evasion. The European Union today announced the inclusion of Hong Kong in its watchlist on tax co-operation as it considered that the non-taxation of certain foreign sourced ...
The tax avoidance and evasion in Hong Kong looks to have a bright future as it is part of a global initiative of hunting evasive taxpayers. About About Us Why Us Our Team Our Awards and Milestones Our International Network Our Digital Master Plan Our Mobile App
2024年6月29日 · Tax evasion is an illegal practice where a person, organization or corporation intentionally avoids paying his true tax liability . Those caught evading taxes are generally subject to criminal ...
