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Author | : Reuven Shlomo Avi-Yonah |
Publisher | : Oxford University Press, USA |
Total Pages | : 202 |
Release | : 2011 |
Genre | : Law |
ISBN | : 0195321367 |
Download Global Perspectives on Income Taxation Law Book in PDF, ePub and Kindle
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. It is arranged by subject matter in the order in which they are usually covered in U.S. tax law classes. The materials are drawn from a wide variety of countries, including developing countries.
Author | : Reuven Shlomo Avi-Yonah |
Publisher | : |
Total Pages | : |
Release | : 2011 |
Genre | : Income tax |
ISBN | : 9780199893690 |
Download Global Perspectives on Income Taxation Law Book in PDF, ePub and Kindle
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.
Author | : Subhajit Basu |
Publisher | : Routledge |
Total Pages | : 585 |
Release | : 2016-04-22 |
Genre | : Business & Economics |
ISBN | : 1317127412 |
Download Global Perspectives on E-Commerce Taxation Law Book in PDF, ePub and Kindle
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.
Author | : Sagit Leviner |
Publisher | : |
Total Pages | : 21 |
Release | : 2016 |
Genre | : |
ISBN | : |
Download The Intricacies of Tax & Globalization Book in PDF, ePub and Kindle
This article reviews Avi-Yonah, Sartori, and Marian's Global Perspectives on Income Taxation Law (Oxford, 2011). It outlines the book's key features and strengths in the quest for understanding the effect of globalization on taxation. In this process, the article also looks into available data to explore global trends in taxation over the past three and a half decades to evaluate whether and to what extent globalization leads to convergence or divergence of national tax policies. The article concludes that as Global Perspectives on Income Taxation Law illustrates, while globalization may lead to at least some observed trends in taxation--including the flattening of income tax rates and the move toward the taxation of less mobile sources, and thus more regressive, tax schemes--there is clearly far more than meets the eye. Here, Global Perspectives on Income Taxation Law provides a valuable reference for how different countries confront challenges that are common among tax systems. Keeping in mind that differences among national tax systems nonetheless exist and understanding how tax systems converge and diverge constitutes a vital first step toward crystallizing the necessary actions to better coordinate between multiple tax systems while retaining national sovereignty in tax design. Over the long run, this could also lead to better evaluation of the net benefit or cost of globalization, allowing policymakers to respond effectively to the fiscal challenges that globalization presents.
Author | : Vikram Amar |
Publisher | : Oxford University Press |
Total Pages | : 255 |
Release | : 2009 |
Genre | : Law |
ISBN | : 0195328116 |
Download Global Perspectives on Constitutional Law Book in PDF, ePub and Kindle
The authors introduce students to the various ways that nations other than the United States resolve contemporary constitutional questions. Covering both structural issues and individual rights, each chapter presents foreign case materials on a particular topic, comparing U.S and other nations' laws.
Author | : Reuven S. Avi-Yonah |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 242 |
Release | : 2015-08-21 |
Genre | : Law |
ISBN | : 9041161449 |
Download Taxation and Migration Book in PDF, ePub and Kindle
Migration has become an increasingly important phenomenon for societies, especially given its highly controversial political dimension. The complexity of the migrant integration process and its many varieties present challenges to policymakers who need high-quality information on which to base decisions. Nowhere is this necessity more pressing than in the development of relevant tax rules that meet the basic requirements of efficiency and equity. Moreover, the ascent of the so-called emerging economies coupled with the stagnation of the richest economies of the world implies reform of the current competition-based international tax regime and the adoption of a more cooperative paradigm. This important and timely book, for the first time in such depth, explores such aspects of the problem as the following: - migration for tax reasons, especially corporate "inversions" (change in corporate residence for tax purposes); - tax consequences related to individuals who receive free or subsidized education in one country and profit from it in another; - taxing cross-border retirement income; and - migration-related aspects of tax preferential treatment of the elderly. With particular emphasis on the effects and opportunities created by the changing international tax regime - and with attention to the role of tax treaties and recent court cases - chapters by well known tax experts present evidence on the consequences of migration in all its facets and simulate the effects of several recently enacted and proposed changes in tax law in European countries, the United States, and other jurisdictions. The grounded propositions and recommendations offered in this deeply informed book will allow policymakers to draft tax-residence rules that minimize distortion and promote fairness. The book will also be of interest to tax law practitioners and other tax specialists, migration experts, and academics investigating one of the crucial political issues of our time.
Author | : Mark Brabazon |
Publisher | : Cambridge University Press |
Total Pages | : 417 |
Release | : 2019-05-02 |
Genre | : Law |
ISBN | : 1108492258 |
Download International Taxation of Trust Income Book in PDF, ePub and Kindle
This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and will appeal to international tax practitioners, administrators, policymakers, academics, and students.
Author | : Hugh J. Ault |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 594 |
Release | : 2010-01-01 |
Genre | : Business & Economics |
ISBN | : 904113204X |
Download Comparative Income Taxation Book in PDF, ePub and Kindle
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.
Author | : Pasquale Pistone |
Publisher | : |
Total Pages | : 302 |
Release | : 2016 |
Genre | : |
ISBN | : 9789087223793 |
Download Non-Discrimination in Tax Treaties Book in PDF, ePub and Kindle
Recoge: 1: Nationality Non-Discrimination and Article 24 OECD Model: Perennial Issues, Recent Trends and New Approaches - 2: Non-Discrimination on the Basis of Nationality in IIAs: A Latin American Tax Perspective - 3: Interest Deduction Limitations: When To Apply Articles 9 and 24(4) of the OECD Model? - 4: Revisiting the Application of the Capital Ownership Non-Discrimination Provision in Tax Treaties - 5: Non-Discrimination in Tax Treaties – Art. 24(4) and (5) OECD MC: A Russian Approach to Tax Treaty Interpretation - 6: Non-Discrimination and Harmful Tax Competition under WTO Law and Article 24 of the OECD Model - 7: Non-Discrimination: Can the EU Learn from the OECD Model Convention and Vice Versa? - 8: Non-Discrimination à la Cour: The ECJ’s (Lack of) Comparability Analysis in Direct Tax Cases - 9: Discriminatory Taxation and the European Convention on Human Rights.
Author | : Ms.Era Dabla-Norris |
Publisher | : International Monetary Fund |
Total Pages | : 39 |
Release | : 2015-06-15 |
Genre | : Business & Economics |
ISBN | : 1513547437 |
Download Causes and Consequences of Income Inequality Book in PDF, ePub and Kindle
This paper analyzes the extent of income inequality from a global perspective, its drivers, and what to do about it. The drivers of inequality vary widely amongst countries, with some common drivers being the skill premium associated with technical change and globalization, weakening protection for labor, and lack of financial inclusion in developing countries. We find that increasing the income share of the poor and the middle class actually increases growth while a rising income share of the top 20 percent results in lower growth—that is, when the rich get richer, benefits do not trickle down. This suggests that policies need to be country specific but should focus on raising the income share of the poor, and ensuring there is no hollowing out of the middle class. To tackle inequality, financial inclusion is imperative in emerging and developing countries while in advanced economies, policies should focus on raising human capital and skills and making tax systems more progressive.