Global Perspectives on Income Taxation Law

Author: Reuven Shlomo Avi-Yonah
Publisher: Oxford University Press, USA
ISBN: 0195321367
Format: PDF, ePub, Mobi
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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, 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

Critical Issues in Environmental Taxation

Author: Lin-Heng Lye
Publisher: Oxford University Press on Demand
ISBN: 0199577986
Format: PDF, ePub, Mobi
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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, Kindle
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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
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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.

International Tax Policy

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

Comparative Income Taxation

Author: Hugh J. Ault
Publisher: Kluwer Law International B.V.
ISBN: 904113204X
Format: PDF, Docs
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The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but also of foreign business and legal cultures. It would be the work of a lifetime for a single individual to achieve that level of understanding of the nine income taxes compared in this volume. Suppose, however, that an international group of tax law professors, each expert in his own national system, were asked to describe how that system resolved specific problems of income tax design with respect to individuals, business organizations, and international transactions. Suppose further that the leaders of the group wove the resulting answers into a single continuous exposition, which was then reviewed and critiqued by a wider group of tax teachers. The resulting text would provide a convenient and comprehensive introduction to foreign approaches to income taxation for teachers, students, policy-makers and practitioners. That is the path followed by Hugh Ault and Brian Arnold and their collaborators in the development of this fascinating book. Henceforth, a reader interested in how other developed countries resolve such structural issues as the taxation of fringe benefits, the effect of unrealized appreciation at death, the classification of business entities, expatriation to avoid taxes, and so on, can turn to this volume for an initial answer. This book should greatly facilitate comparative analysis in teaching and writing about taxation in the US and elsewhere.

Philosophical Foundations of Tax Law

Author: Monica Bhandari
Publisher: Oxford University Press
ISBN: 0192519379
Format: PDF, Docs
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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.

Tax Law Design and Drafting

Author: Mr. Victor Thuronyi
Publisher: International Monetary Fund
ISBN: 1455269875
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.