Tax avoidance and anti-avoidance measures in major developing economies / Phyllis Lai Lan Mo. ; foreword by Tang Yunwei.

Includes bibliographical references ([197]-203) and index.

Foreword / Tang Yunwei -- The Nature and Emerging Significance of Tax Avoidance in Developing Economies -- General Concepts on Tax Avoidance and Evasion -- The World Economy -- The Level of Damages Arising from Tax Avoidance by Foreign Investors in Developing Economies -- Environmental Problems for Tax Avoidance in Developing Economies -- Tax Systems in Major Developing Economies -- Tax System in China: Implications for Foreign Investors -- Tax System in India: Implications for Foreign Investors -- Tax System in Brazil: Implications for Foreign Investors -- Tax System in Mexico: Implications for Foreign Investors -- Summary Comparisons -- Tax Avoidance and Anti-Avoidance Measures -- Tax Avoidance and Anti-Avoidance Measures in China -- Tax Avoidance and Anti-Avoidance Measures in India -- Tax Avoidance and Anti-Avoidance Measures in Brazil -- Tax Avoidance and Anti-Avoidance Measures in Mexico -- An Empirical Study on Tax Noncompliance in China -- Prior Research on Tax Noncompliance Behavior -- Nature of Tax Audit Adjustments -- Environmental Factors Affecting Tax Noncompliance in China -- Research Methodology -- Empirical Results -- ANOVA Results -- Summary and Implications -- The Need for a Comprehensive Understanding of Tax Avoidance and Anti-Avoidance Measures in Developing Economies -- Summary of Country Studies -- Empirical Study on Tax Noncompliance in China -- Implications of This Study -- Translated Extracts of Income Tax Law of the People's Republic of China Concerning Foreign Investment Enterprises and Foreign Enterprises.