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
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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, ePub, Mobi
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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

Advanced Introduction to International Tax Law

Author: Reuven S. Avi-Yonah
Publisher: Edward Elgar Publishing
ISBN: 1781952329
Format: PDF, ePub, Mobi
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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

Fixing U S International Taxation

Author: Daniel N. Shaviro
Publisher: Oxford University Press
ISBN: 019935975X
Format: PDF, Kindle
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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.

Tax Law Design and Drafting

Author: Victor Thuronyi
Publisher: International Monetary Fund
ISBN: 9781557756336
Format: PDF, Mobi
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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.

Contractualisation of Family Law Global Perspectives

Author: Frederik Swennen
Publisher: Springer
ISBN: 3319172298
Format: PDF, Docs
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This volume presents global and comparative perspectives on the perpetual pendular movement of family law between status and contract. It contributes to the topical academic debate on ‘family law exceptionalism’ by exploring the blurred lines between public law, private law and family law, and sheds light on the many shades of grey that exist. The contributions focus on both substantive and procedural family law on parents and children and on life partners, with particular attention for contractual arrangements of family formations and of conflict resolution. The hypothesis underlying all contributions was the trend towards contractualisation of family law. A convergent research outcome resulting from the comparison of national reports was the ambivalent position of family law in legal systems worldwide. That comparison shows that, whereas family law is clearly moving towards contract with regard to old family formations, the contrary is true for new family formations. The movement towards contract is rarely considered to be contractualisation pur sang, with civil effect. The movement towards status, finally, does not necessarily witness ‘family law exceptionalism’ vis-à-vis private law, in view of the increasing State interventionism in private law relations in general. In sum, as the volume shows, the high permeability of the demarcations between the State, the family and the market impedes a categorial approach. This volume is based on the general and selected national reports on the topic “Contractualisation of Family Law” that were presented at the XIXth International Congress of Comparative Law in Vienna in July 2014.

Philosophical Foundations of Tax Law

Author: Monica Bhandari
Publisher: Oxford University Press
ISBN: 0198798431
Format: PDF, ePub, 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.

The Routledge Companion to Tax Avoidance Research

Author: Nigar Hashimzade
Publisher: Routledge
ISBN: 1317377079
Format: PDF, ePub, Mobi
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An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was –recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood. This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic. The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.

International Tax Policy

Author: Tsilly Dagan
Publisher: Cambridge University Press
ISBN: 1107112109
Format: PDF, Docs
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Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.