Title Page
ABSTRACT
Contents
Chapter 1. General Introduction 10
1.1. GENERAL INTRODUCTION AND MATTER OF PROBLEM 10
1.2. THE PURPOSE OF RESEARCH 12
1.3. THE SCOPE OF THE DISSERTATION 13
1.4. THE METHODOLOGY OF THE DISSERTATION 14
1.5. GENERAL INTRODUCTION OF TAXATION 14
1.5.1. GENERAL INTRODUCTION OF TAXATION IN THAILAND 18
1.5.2. GENERAL INTRODUCTION OF TAXATION IN UNITED STATE OF AMERICA 20
1.5.3. GENERAL INTRODUCTION OF TAXATION IN UNITED KINGDOM 22
Chapter 2. Panama Papers 26
2.1. OFFSHORE COMPANY 27
2.2. TAX HEAVEN AND OFFSHORE FINANCE CENTRES 29
2.3. OFFSHORE COMPANY: LEGAL OR ILLEGAL? 37
Chapter 3. Tax Avoidance 39
3.1. DEFINITION AND TAX AVOIDANCE SCHEMES 39
3.2. TAX AVOIDANCE AND ANTI-AVOIDANCE MEASURE IN A DOMESTIC SCALE 42
3.2.1. Thailand 46
3.2.2. The United States 58
3.2.3. The United Kingdoms 65
3.3. TAX AVOIDANCE AND ANTI-AVOIDANCE MEASURE IN AN INTERNATIONAL SCALE 74
3.3.1. OECD and other international tax organizations 74
3.3.2. Types of Tax Avoidance and Anti-avoidance 79
3.3.3. Cooperation between Thailand and other countries 87
Chapter 4. Tax Evasion 89
4.1. DEFINITION AND TAX EVASION SCHEMES 89
4.2. TAX EVASION IN A DOMESTIC SCALE AND GOVERNMENT'S MEASURE 91
4.2.1. Thailand 91
4.2.2. The United States 107
4.2.3. The United Kingdoms 118
4.3. TAX EVASION IN AN INTERNATIONAL SCALE 134
Appendices 4-1. SCHEDULE 10 PENALTIES : OFFSHORE INCOME ETC 170
Chapter 5. Conclusion and Recommendation 141
BIBLIOGRAPHY 146
Table 4-1. General Fraud 112
Figure 2-1. Top 15 Corporate Tax Havens list 36
Figure 3-1. International Tax Organisations & Other Organisations 77
Figure 4-1. HMRC's Most Wanted tax fugitives 131
Figure 4-2. The tax fugitive map 131
Figure 4-3. John Nugent 132
Figure 4-4. Michael Voudouri 133
Figure 4-5. John Sabin 133