Edward Elgar Publishing, 2023. — 475 p. Encapsulating the multitude of challenges faced by the international corporate tax regime, this timely Research Handbook provides an in-depth comparative legal analysis of corporate income tax as it is practiced across the world. Beginning with four foundational chapters exploring the purpose and history of corporate tax, the Handbook...
Cambridge University Press, 2011. — 265 p. The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax paid at the corporate level imputed to shareholders through a full or partial credit...
Springer International Publishing, 2015. — 370 p. This book focuses on the impact of technology on taxation and deals with the broad effect of technology on diverse taxation systems. It addresses the highly relevant eTax issue and argues that while VAT may not be the ultimate solution with regard to taxing electronic commerce, it can be demonstrated to be the most effective...
Oxford University Press, 2017. — 320 p. This collection brings together major themes and difficult questions in the philosophical foundations of tax law. It 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.
Hart Publishing, 2011. — 318 p. This volume takes a critical look at the gender inequality of tax policy around the world. The book's contributors - based in eight different countries - examine the profound effects that gender norms and practices have had in shaping tax law and policy, and how taxation in turn impacts the possibilities for equality along the lines of gender,...
Springer International Publishing, 2017. — 377 p. This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of...
Springer, 2012. — 395 p. This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and...
Cambridge University Press, 2013. — 265 p. — (Cambridge Tax Law Series). A tax expenditure is a 'tax break' allowed to a taxpayer or group of taxpayers, for example, by way of concession, deduction, deferral or exemption. The tax expenditure concept, as it was first identified, was designed to demonstrate the similarity between direct government spending on the one hand and...
17ª edição. — Forense, 2020. — 1047 p. — ISBN 9788530987572. Balizado na larga experiência nos Poderes Executivo e Judiciário e na intensa advocacia especializada, o livro Curso de Direito Tributário Brasileiro é fruto da maturidade jurídica do Autor. Suas seguidas reedições devem-se não somente à necessidade de constante atualização, em face das mutações do sistema pátrio, mas...
Cambridge University Press, 2017. — 329 p. Could a feminist perspective change the shape of tax laws? Feminist reasoning and analysis are recognized as having tremendous potential to affect employment discrimination, sexual harassment, and reproductive rights laws - but they can likewise transform tax law (as well as other statutory or code-based areas of the law). By...
Cambridge University Press, 2021. — 250 p. The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with their immense growth and the OECD has proposed a new international tax compromise that...
Wiley, 2022. — 304 p. Stay up to date on the most recent regulatory, legislative, and case law developments in the area of private foundations The Tax Law of Private Foundations: 2022 Cumulative Supplement, 5th Edition delivers regulatory, legislative, and common law updates from 2021 to executives and supporting professionals seeking to navigate the complex web of federal tax...
Cambridge University Press, 2013. — 650 p. Many corporate tax systems lack structure. Focusing on structural defects and how they are addressed in practice, this comprehensive and comparative analysis of corporate tax systems uses a conceptual framework to illustrate and analyse the many difficult issues corporations pose. This framework is enhanced by the examination of a...
Wiley, 2003. — 650 p. Private foundations are a special niche of the nonprofit sector. They are allowed to remain relatively tax-exempt in exchange for supporting charitable activities. There are more than 50,000–and growing–private foundations in the United States holding assets worth more than $230 billion. Private foundations are subject to a unique and complex set of...
Routledge, 2015. — 275 p. This volume presents a new approach to today’s tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central tension in academic tax literature - which is filtering into everyday discussions of tax law - exists between 'mainstream' and 'critical' tax theorists. This...
Cambridge University Press, 2015. — 495 p. This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many...
Economics department working papers, No. 301, 29.06.2001 Forces shaping tax policy in the EU area Common features of EU tax systems Priorities for future tax reforms Reforming the VAT The EU Code of Conduct on business taxation
Published by John Wiley & Sons, Inc., Hoboken, New Jersey 455 p Generic Topics Inbound Transactions Outbound Transactions Related Person Transactions Table of Statutes Table of Regulations Table of Cases Table of Rulings
2005 by John Wiley & Sons, Inc. , Hoboken, New Jersey.
Учебник описывает все ключевые моменты соотношений бизнеса и государства в налоговой сфере - налогообложение, оценочная деятельность, судебные и иные процедуры.
Hart Publishing, 2016. — 1582 p. This is the eighth edition of John Tiley's major text on revenue law, now restructured to cover the UK Tax system, Income Tax, Capital Gains Tax, and Inheritance Tax, as well as incorporating sections dealing with Corporation Tax, International and European Tax, Savings and Charities which had previously been published in a separate volume entitled...
West Academic, 2011. — 224 p. This fifth edition of Lyons and Repetti's Partnership Income Taxation attempts the simplest possible introduction to an intricate body of law. Any "simplified" description of the rules of partnership taxation would be so misleading as to be useless. Therefore, the authors have tried to make the subject accessible, not by paraphrasing the rules, but...
IBFD Publications, 2019. — 1020 p. New Trends in the Definition of Permanent Establishment, comprising the proceedings and working documents of the annual seminar held in Milan in November 2018, is a detailed and comprehensive study on the definition of permanent establishment (PE). It begins with an overview of article 5 of the OECD Model Convention, focusing on the history of...
IBFD Publications, 2016. — 720 p. Taxation of Entertainers and Sportspersons Performing Abroad, comprising the proceedings and working documents of an annual seminar held in Milan in November 2015, is a detailed and comprehensive study on the taxation of highly mobile individuals engaged in the artistic and sports sectors. It begins with a comparative analysis of the domestic...
7ª edição. — Saraiva, 2021. — 928 p. O manual de direito tributário destaca-se pela abordagem integrada entre direito tributário e direito administrativo, articulando a atividade fiscal com os institutos do regime jurídico-administrativo. O conteúdo é trabalhado em 4 planos distintos: doutrina; legislação; jurisprudência, e sua incidência no exame da ordem e em concursos...
Oxford University Press, 2012. — 269 p. In The Oxford Introductions to U.S. Law: Income Tax Law, Edward McCaffery presents an accessible introduction to the major topics in the field of federal income taxation, such as income, deductions, and recognition of gains and losses. After discussing central rules and doctrines individually, Edward McCaffery offers a very sophisticated...
Cambridge University Press, 2013. — 448 p. At the turn of the twentieth century, the US system of public finance underwent a dramatic transformation. The late nineteenth-century regime of indirect, hidden, partisan, and regressive taxes was eclipsed in the early twentieth century by a direct, transparent, professionally administered, and progressive tax system. In Making the...
Springer, 2004. — 188 p. Decentralism of political power to regions and local government occurs worldwide in response to demands from the periphery. Such devolution of power raises a number of problems - political, financial, and legal. By gathering together important papers from a series of workshops sponsored by the SNS Constitutional Project and the Center for European...
Cambridge University Press, 2010. — 245 p. Tax policy frequently targets the choices that women face in many aspects of their lives. Decisions regarding working away from home, having children, marrying, registering a partnership or cohabiting with a partner all entail tax consequences. The end of the twentieth century saw progress in women's legal and social equality, but many...
Hart Publishing, 2015. — 372 p. This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good governance in tax matters, harmful tax competition, state aid, tax treaty abuse and the Financial Transaction Tax are...
11ª Edição. — Saraiva Jur, 2020. — 616 p. O Curso de Direito Tributário Completo apresenta os principais aspectos e desdobramentos doutrinários e jurisprudenciais sobre o direito tributário. O autor Leandro Paulsen dá início a abordagem pelas noções e conceitos fundamentais à compreensão da tributação, segue pela análise do Sistema Tributário Nacional desenhado pela...
Springer, 2022. — 479 p. This book covers the Tax Treaties which The People’s Republic of China has signed with various nations of the European Region. This book is a collection of the treaties, supplementary materials, and selected implementing circulars. It is edited and ordered according to geographical/economic criteria and accompanied with integrated with tables, domestic...
Springer-Verlag Berlin Heidelberg, 2013. — 220 p. The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and...
8ª edição. — Forense, 2020. — 583 p. — ISBN 9786559640294. Direito Tributário fácil e didático com Eduardo Sabbag. Direito Tributário Essencial apresenta um panorama geral com o estudo dos temas essenciais da matéria, além de abordar os conceitos e os fundamentos da disciplina de maneira clara, simples e prática.
Springer-Verlag Berlin Heidelberg, 2012. — 305 p. The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm’s length standard for the determination of transfer prices is under increasing pressure. Many countries and international bodies are now taking a closer...
Vault Inc., January 2004, 158 pages, ISBN: 9781581312737 DESCRIPTION We pay taxes on almost every part of our life - sales taxes on our food and clothing, airport taxes on our travel and even local taxes to attend a concert or event. But perhaps the most well-known tax, familiar to Americans from the time they're old enough to say April 15, is the federal income tax. The first...
Lexington Books, 2015. — 241 p. No study of Black people in America can be complete without considering how openly discriminatory tax laws helped establish a racial caste system in the United States, how they were designed to exclude blacks from lucrative markets and the voting franchise, and how tax laws extracted and redistributed vast sums of black wealth. Not only was...
Hart Publishing, 2011. — 282 p. Excellent technical writing on corporation tax abounds, but it tends to be inaccessible to public lawyers, political theorists and political economists. Although recent years have seen not only an explosion in public law scholarship but also a reawakening of interest in interpretative political theory and political economy, the potential of these...
Cambridge University Press, 2022. — 432 р. — (Law in Context). With an accessible style and clear structure, Miranda Stewart explains how taxation finances government in the twenty-first century, exploring tax law in its historical, economic, and social context. Today, democratic tax states face an array of challenges, including the changing nature of work, the digitalisation...
Kluwer Law International, 2000. — 987 p. This book examines the development of tax legislation from a comparative law perspective, an area in which very little of a general nature has previously been written. Based on the experience of the IMF Legal Department in assisting many developing and transition countries to draft tax legislation, it comprises contributions by tax...
Hart Publishing, 2009. — 380 p. This work on the history of tax law presents the papers delivered at the third Tax Law History Conference in 2006 organised by the Centre for Tax Law in the Law Faculty at Cambridge University. The papers deal with a range of topics, and though the breadth of topics is broad, it is not devoid of pattern. The majority of the papers deal with...
Hart Publishing, 2010. — 336 p. This work contains the full text of the papers presented at the fourth Tax Law History Conference in July 2008. The Conference was organised by the Cambridge Law Faculty’s Centre for Tax Law. The matters discussed are broad and include the extent to which charges levied by the Court of Wards were seen as taxes, the seventeenth century poll tax,...
Hart Publishing, 2013. — 560 p. These are the papers from the 2012 Cambridge Tax Law History Conference revised and reviewed for publication. The papers include new studies of: income tax law rewrite projects 1914–1956; law and administration in capital allowances 1878–1950; the ‘full amount’ in income tax legislation; Sir Josiah Stamp and double income tax; early German income...
Hart Publishing, 2009. — 395 p. This book on the history of tax law presents the papers delivered at the third Tax Law History Conference in 2006, organized by the Centre for Tax Law in the Law Faculty at Cambridge University. The papers deal with a range of topics, and though the breadth of topics is broad, it is not devoid of pattern. The majority of the papers deal with...
Cambridge University Press, 2013. — 335 p. — (Cambridge Tax Law Series). The rise of corporate groups in the last century dictates a shift in the income tax law: instead of treating each company as a separate taxpayer, the tax consolidation regime is increasingly common. Antony Ting presents the first comprehensive comparative study of eight consolidation regimes in Australia,...
Harvard University Press, 1973. — 325 p. Harold C. Wilkenfeld presents a detailed account of the historical and economic realities that forged Israel's elaborate tax structure from the Ottoman period to the present day. He scrutinizes such areas as the crises that Israel's tax administration faced shortly after the State achieved its independence, the problems which had to be...
IBFD, 2019. — 504 p. In the last decade, there have been major developments in the areas of the exchange of tax information and data protection. Technological developments have facilitated the processing of personal data and led to more efficient tax administration and tax enforcement, as well as a substantial increase in the volume of personal data processing. This book...
Методическое пособие. — З-е изд., доп. и перераб. — Ташкент: Мир экономики и права, 1998. — 384 с. Методическое пособие содержит все необходимые сведения о налогах и сборах в бюджет и внебюджетные фонды, выплачиваемых физическими и юридическими лицами на территории Республики Узбекистан в соответствии с Налоговым кодексом, введенным в действие с 1 января 1998 г. Методическое...
Манускрипт, 1993 год, 112 стр.
Налоги и налоговое право. Вместо введения.
Налоги в жизни государства и общества: значение предмета налогового права.
Анатомия налога.
Налоговый закон: понятийный инструментарий.
Источники налогового права.
Налоговые деликты и налоговые санкции.
Список литературы.
Курс лекций. — М.: Центр ЮрИнфоР, 2003. — 374 с. Данное издание представляет собой курс лекций по налоговому праву зарубежных стран. В книге содержатся сведения по истории становления податного обложения в различных странах и о современной налоговой политике, даются понятия зарубежного налогового права, его источников, проводится анализ устройства налоговых систем в...
Учебное пособие. - Хабаровск: ТОГУ, 2014. - 169 с.
В пособии рассматриваются правовые основы налогообложения федеративных, унитарных государств, налоговые системы развивающихся стран и стран с переходной экономикой.
Рассматриваются такие темы, как: "Основы налогов и налоговой политики в зарубежных странах", "Понятие налогового права зарубежных стран", "Основные принципы...
Учебник. — 3-е изд., испр. и доп. — Бишкек: Изд-во КРСУ, 2018. — 344 с. — ISBN: 978-9967-19-585-1. В учебнике рассматриваются теоретические основы налогового права, механизм правового регулирования налоговых правоотношений, налоговая обязанность субъектов налогового права, налоговый контроль, налоговые правонарушения и действующая система налогов Кыргызской Республики....
Экон. и обществ. условия его существования. — Москва : т-во скоропеч. А.А. Левенсон, 1898. — [2], IV, XII, 472 с. Предисловие Введение. Поземельный налог в Англии Подоходное обложение в Англии в период 1798 - 1816 Условия введения подоходного налога в 1842 г. Анализ доводов против подоходного обложения Организация подоходного налога в Англии Анализ шедул В и А Шедула Д...
Учебное пособие. — Бишкек: Кыргызско-Российский Славянский университет (КРСУ), 2010. — 245 с. В учебном пособии, переработанном и дополненном, впервые рассматривается история кыргызского налогообложения с древнейших времен до наших дней. Пособие снабжено глоссарием терминов, используемых в сфере налогообложения. Предназначено для студентов и преподавателей юридических,...
Монография. — Ростов-н/Д.: Наука-Спектр, 2016. — 238 с. — ISBN: 978-5-9908207-0-8. В монографии комплексно изложены вопросы истории становления и развития налогового права зарубежных стран, анализируются принципы налогового регулирования как на государственном уровне, так и на уровне субъектов производственной деятельности. Рассмотрены различные налоговые теории в контексте...
Комментарии