Global Perspectives on Income Taxation Law

Author: Reuven Shlomo Avi-Yonah
Publisher: Oxford University Press, USA
ISBN: 0195321367
Format: PDF, Docs
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In 'Global Perspectives on Income Taxation Law', Avi-Yonah covers basic, corporate and international tax law from a comparative perspective. The book both supplements readings in U.S. tax law courses and serves as a textbook for a comparative tax law class.

Global Perspectives on E Commerce Taxation Law

Author: Dr Subhajit Basu
Publisher: Ashgate Publishing, Ltd.
ISBN: 1409493431
Format: PDF, ePub, Docs
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In its most advanced form, e-commerce allows unidentified purchasers to pay obscure vendors in 'electronic cash' for products that are often goods, services and licenses all rolled into one. This book considers the implications for the domestic and international tax systems of the growth of e-commerce. It covers a wide variety of activities, from discussion of the principles governing direct and indirect taxation, to explanation of the implementation and use of e-commerce on the part of businesses as well as the application of existing tax principles in this field. With its focus on the broader issues surrounding the expansion of e-commerce and its attention to the problems arising internationally in this field, Global Perspectives in E-Commerce Taxation Law will appeal to scholars worldwide.

Global Perspectives on Constitutional Law

Author: Vikram Amar
Publisher: Oxford University Press
ISBN: 0195328116
Format: PDF
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An ideal supplement for professors who wish to incorporate comparative law into their constitutional law courses, Global Perspectives on Constitutional Law introduces students to the various ways that nations other than the United States resolve contemporary constitutional questions. Covering both structural issues and individual rights, the book offers a wide but select range of readings on interesting constitutional issues in sixteen accessible chapters. Each brief chapter presents foreign case materials on a particular constitutional topic along with notes and questions that further illuminate the comparisons between U.S. constitutional law and that of other nations. Featuring selections by expert contributors from a variety of ideological and demographic backgrounds, the volume is designed to encourage students to reexamine and deepen their understanding of U.S. constitutional law in light of the alternatives offered by other systems.Features*Modular design of chapters allows instructors to pick and choose which topics they use for comparative study*Brief chapters can be easily integrated into relevant class discussions*Chapters authored by top constitutional law scholars who frame the cases with introductory and concluding comments*Covers a broad range of contemporary constitutional issues including property rights, abortion rights, regulation of hate speech, regulation of campaign finance, and religious freedom

Tax Law Design and Drafting

Author: Victor Thuronyi
Publisher: International Monetary Fund
ISBN: 9781557756336
Format: PDF, ePub, Docs
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A comprehensive guide to income tax legislation, this book is the second of two volumes dealing with tax legislation from a comparative law perspective. Distilled from the IMF Legal Department's extensive experience, the book covers a wide range of issues in both domestic and international taxation. It also includes the most extensive bibliography currently available of the national tax laws of IMF member countries.

Critical Issues in Environmental Taxation

Author: Lin-Heng Lye
Publisher: Oxford University Press on Demand
ISBN: 0199577986
Format: PDF, ePub, Docs
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"Preliminary drafts of the articles were previously presented at the Third Annual Global Conference on Environmental Taxation : Issues, Experience, and Potential which was held on April 12-13, 2002 in Woodstock, Vermont, U.S.A."--Preface, p. vii, v. 1.

Advanced Introduction to International Tax Law

Author: Reuven S. Avi-Yonah
Publisher: Edward Elgar Publishing
ISBN: 1781952329
Format: PDF, ePub, Docs
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Advanced Introduction to International Tax Law provides a concise yet wide-ranging overview of the key issues surrounding taxation and international law from a world authority on international tax. Systems of taxation deviate between jurisdictio

Judicial Interpretation of Tax Treaties

Author: Carlo Garbarino
Publisher: Edward Elgar Publishing
ISBN: 1785365886
Format: PDF, Kindle
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Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.

Philosophical Foundations of Tax Law

Author: Monica Bhandari
Publisher: Oxford University Press
ISBN: 0198798431
Format: PDF, Mobi
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Tax law changes at a startling rate - not only does societal change bring with it demands for change in the tax system, but changes in the political climate will force change, as will many other competing pressures. With this pace of change, it is easy to focus on the practical and forget the core underpinnings of the tax system and their philosophical justifications. Taking a pause to remind ourselves of those principles and how they can operate in the modern tax system is crucial to ensuring that the tax system does not diverge too far from what it should be or could be. It is essential to understand the answers to some of the seemingly basic questions that surround tax before we can even begin to think about what a tax system should look like. This collection brings together major themes and difficult questions in the philosophical foundations of tax law. The chapters consider practical issues such as justification, enforcement, design, and mechanics, and provide a full and coherent analysis of the basis for tax law. Philosophical Foundations of Tax Law allows the reader to consider how tax systems should move forward in the modern world, with a sound philosophical basis, to provide the practical tax system that the state requires and citizens deserve.

E commerce and Source based Income Taxation

Author: Dale Pinto
Publisher: IBFD
ISBN: 9076078564
Format: PDF, ePub
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The advent of electronic commerce has caused many to question the continued viability of sourced-based taxation. This thesis argues that source-based taxation is theoretically justifiable for income that arises from international transactions which are conducted in an electronic commerce environment.

Fixing U S International Taxation

Author: Daniel N. Shaviro
Publisher: Oxford University Press
ISBN: 019935975X
Format: PDF, Docs
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Fixing U.S. International Taxation provides a major rethinking of the tax issues raised by cross-border investment and the activities of multinational corporations.