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1、毕马威恶性避税及其分析（KPMG'smalignanttaxavoidanceanditsanalysis）KPMG's"malignanttaxavoidance"anditsanalysisKPMG's"malignanttaxavoidance"anditsanalysis2009-02-0321:21:40InAugust26,2005,oneofthebigfour,KPMG,alocaltrialcourtinNewYork,openlyadmittedselling"malignanttaxavoidance"tocustomersandagreedtopay$456
2、millionin.By2004,KPMG's1524USpartnerscountedabout$300thousandperhead.The8formertaxpartnersand1lawyerswillbeprosecutedseparately.Thus,oncethe"criminalprosecution"raiseaBabelofcriticismofKPMGriddleofthedustsettles.Taxavoidanceisathornyproblemintaxcollectionandadministrationofvariouscountries.Thi
3、spaperfirstintroducesthecaseofKPMG'smalignanttaxavoidance,thendiscussestheconsiderationofpunishmentbytheUSDepartmentofjusticeandanalyzesthereformofthetaxcollectionandadministrationsystemintheUnitedstates.ThescourgeofradicalEnterprisesintheoperationoflegitimatetaxplanning(TaxPlanning).Theextrem
4、eplanning,thatis,Tax(Avoidance)ortaxevasion(TaxEvasion)forthepurposeofplanning,knownasthetaxstrategy(TaxSchemes),isillegal.Thelegalandtaxregulationsprovidediscriminantprinciplesandstandards.Accordingtofederaltaxdepartment(InlandRevenueService,IRS)thedefinitionoftaxavoidance(TaxShelters)isdesig
5、nedtocircumventthefederalincometaxandtheestablishmentofapartnershiporotherentity;designedtocircumventthefederalincometaxandinvestmentorfinancialarrangementsandotherplansorarrangements.Inpractice,thereisacertainsubjectivityinthejudgmentofthelegalityoftaxavoidance.Ifthemeansoftaxavoidanceisstill
6、legalundercertainconditions,thentheAbusiveTaxSheltersisillegal,andoneofitsstrikingcharacteristicsiscontrarytothelegislativepurpose.In1990s,the"malignanttaxavoidance"spreadgraduallyintheUnitedStates,andthe"fivebig"wereinvolvedinvaryingdegrees.Forexample,beforeIRSwasexplicitlyillegalin2002,Ernst
7、&Younghadprovidedsuchservicesto132clients,earningabout$27million800thousand."OrContingentDeferredSwap"isErnst&Young'sfisttaxavoidanceproduct.Itusescomplextransactiondesignstoreportcustomeroperatingearningsascapitalgains.Becausetheapplic
