Income Tax in Common Law Jurisdictions Volume 1 From the Origins to 1820

Author: Peter Harris
Publisher: Cambridge University Press
ISBN: 1139461206
Format: PDF, Kindle
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This book was first published in 2006. Many common law countries inherited British income tax rules. Whether the inheritance was direct or indirect, the rationale and origins of some of the central rules seem almost lost in history. Commonly, they are simply explained as being of British origin without more, but even in Britain the origins of some of these rules are less than clear. This book traces the roots of the income tax and its precursors in Britain and in its former colonies to 1820. Harris focuses on four issues that are central to common law income taxes and which are of particular current relevance: the capital/revenue distinction, the taxation of corporations, taxation on both a source and residence basis, and the schedular approach to taxation. He uses an historical perspective to make observations about the future direction of income tax in the modern world.

International Commercial Tax

Author: Peter Harris
Publisher: Cambridge University Press
ISBN: 1139489291
Format: PDF, ePub, Docs
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Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues.

A Global Analysis of Tax Treaty Disputes

Author: Eduardo Baistrocchi
Publisher: Cambridge University Press
ISBN: 1108150381
Format: PDF, ePub, Mobi
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This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.

Corporate Tax Law

Author: Peter Harris
Publisher: Cambridge University Press
ISBN: 1107033535
Format: PDF, ePub
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A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice.

The Filth of Progress

Author: Ryan Dearinger
Publisher: Univ of California Press
ISBN: 0520960378
Format: PDF, Docs
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The Filth of Progress explores the untold side of a well-known American story. For more than a century, accounts of progress in the West foregrounded the technological feats performed while canals and railroads were built and lionized the capitalists who financed the projects. This book salvages stories often omitted from the triumphant narrative of progress by focusing on the suffering and survival of the workers who were treated as outsiders. Ryan Dearinger examines the moving frontiers of canal and railroad construction workers in the tumultuous years of American expansion, from the completion of the Erie Canal in 1825 to the joining of the Central Pacific and Union Pacific railroads in 1869. He tells the story of the immigrants and Americans—the Irish, Chinese, Mormons, and native-born citizens—whose labor created the West’s infrastructure and turned the nation’s dreams of a continental empire into a reality. Dearinger reveals that canals and railroads were not static monuments to progress but moving spaces of conflict and contestation.

Comparative Tax Law

Author: Victor Thuronyi
Publisher: Kluwer Law International
ISBN: 9041199233
Format: PDF, Mobi
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Although the details of tax law are literally endless, differing not only from jurisdiction to jurisdiction but from day to day, shared structures and currents exist across tax systems that can be learned and understood with relative ease. This book focuses on these essential patterns. Focusing on the key differences in tax systems, Thuronyi's "Comparative Tax Law" pulls together valuable material which at present is scattered over a disparate literature, much of which is not available in English. The author's clear identification of the underlying currents and fundamental structures that all tax systems have in common, and of where the differences lie, guides the reader to the best resources and provides a solid foundation for understanding the more detailed literature. Pointed questions for research throughout the presentation are of enormous help in this regard, as are numerous footnotes and an extensive bibliography.

A History of Inner Asia

Author: Svat Soucek
Publisher: Cambridge University Press
ISBN: 9780521657044
Format: PDF
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The history of Inner Asia from the arrival of Islam to the present day.