Library of Congress Cataloging-in-Publication Data

Mo, Phyllis Lai Lan, 1959-
Tax avoidance and anti-avoidance measures in major developing economies / Phyllis Lai
Lan Mo ; foreword by Tang Yunwei.
p. cm.
Includes bibliographical references and index.
ISBN 1-56720-577-1 (alk. paper)
1. Tax administration and procedure—Developing countries. 2. Tax evasion—
Developing countries. 3. Taxation—Developing countries. I. Title.
HJ2351.7.M6 2003
336.2´06´091724—dc22 2003057993

British Library Cataloguing in Publication Data is available.

Copyright © 2003 by Phyllis Lai Lan Mo

All rights reserved. No portion of this book may be
reproduced, by any process or technique, without the
express written consent of the publisher.

Library of Congress Catalog Card Number: 2003057993

ISBN: 0-56720-577-1

First published in 2003

Praeger Publishers, 88 Post Road West, Westport, CT 06881

An imprint of Greenwood Publishing Group, Inc.
www.praeger.com

Printed in the United States of America

The paper used in this book complies with the
Permanent Paper Standard issued by the National
Information Standards Organization (Z39.48-1984).

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