UNITED NATIONS
    • Knowledge Service Section
    • About
    • Blog
    • Help
  • My Account
  • Knowledge Service Section
  • About
  • Blog
  • Help
Knowledge Repository
English | Français

39506 publications

Advanced Search
View Item 
  •   ECA IR Home
  • Work programmes
  • Governance
  • Public Administration
  • View Item
  •   ECA IR Home
  • Work programmes
  • Governance
  • Public Administration
  • View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.

Report of the technical workshop of the Association of African Tax Administrators (AATA) held at Gaborone (Botswana)

Thumbnail
View
Bib-35525.pdf
Download
Bib-35525.pdf (4.313Mb)
Published
1984-03
Author(s)/Corporate Author (s)
United Nations. Economic Commission for Africa;
Share
 Facebook
 Twitter
 Linkedin
Metadata
Show full item record
Abstract
After the observer from IMF, Mr. Leif Muten, who was Rapporteur for the Session, had delivered his paper, the discussion first focussed on definitional issues. It was clear that the French usage of the word "evasion" being synonymous with.the English word "avoidance" made it difficult to discern a non-repetitious meaning of the two words in the title of the paper, both properly to be translated as "fraud". Some speakers felt, however, that in English, the terms fraud and evasion reflected, one a sin of commission, the other a sin of omission. Other speakers pointed out the unclear border-lines between acceptable avoidance, that is, avoidance measures that could be set aside fcy the authorities without constituting an offense, and abuses that surpassed the concept of avoidance and could be labelled criminal evasion.
Citation
“United Nations. Economic Commission for Africa (1984-03). Report of the technical workshop of the Association of African Tax Administrators (AATA) held at Gaborone (Botswana). Technical workshop of the Association of African Tax Administrators (AATA) (1984, March 12-16 : Gaborone, Botswana). New York:. © UN. ECA,. http://hdl.handle.net/10855/5240”
Conference
Technical workshop of the Association of African Tax Administrators (AATA) (1984, March 12-16 : Gaborone, Botswana)
URI
http://hdl.handle.net/10855/5240
Collections
  • Investment Policy [796]
  • Public Administration [860]
 
Browse
All of ECA IRCommunities & CollectionsTitleAuthorSubjectBy Issue DateECA Conference ProceedingsFlagship PublicationHas File(s)SpeechesPress ReleasesResolutionsBest PracticesThis CollectionTitleAuthorSubjectBy Issue DateECA Conference ProceedingsFlagship PublicationHas File(s)SpeechesPress ReleasesResolutionsBest Practices
My Account
My AccountRegister
Reporting Suite
Most Popular ItemsStatistics by CountryMost Popular Authors
A service provided by the Economic Commission for Africa - Contact Us - Send Feedback
Follow us: