A Research Agenda For Tax Law
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A Research Agenda For Tax Law
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Author : Parada, Leopoldo
language : en
Publisher: Edward Elgar Publishing
Release Date : 2022-10-11
A Research Agenda For Tax Law written by Parada, Leopoldo and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-10-11 with Law categories.
This Research Agenda considers the future direction of research in tax law, channeling creative thinking from leading tax scholars around the world who explore potential routes for further development in both traditional and more unconventional areas of tax law.
Research Handbook On European Union Taxation Law
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Author : Christiana HJI Panayi
language : en
Publisher: Edward Elgar Publishing
Release Date : 2020-01-31
Research Handbook On European Union Taxation Law written by Christiana HJI Panayi and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-01-31 with Law categories.
Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.
Taxpayers In International Law
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Author : Juliane Kokott
language : en
Publisher: Bloomsbury Publishing
Release Date : 2022-03-24
Taxpayers In International Law written by Juliane Kokott and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-03-24 with Law categories.
This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.
Taxpayer Compliance Volume 1
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Author : Jeffrey A. Roth
language : en
Publisher: University of Pennsylvania Press
Release Date : 1989-06-29
Taxpayer Compliance Volume 1 written by Jeffrey A. Roth and has been published by University of Pennsylvania Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989-06-29 with Business & Economics categories.
Drawing on multiple disciplines with a significant interest in taxpayer compliance, Volume I critically reviews previous research on the subject, reaches conclusions and recommends future research programs to fill gaps in knowledge.
Design And Conduct Of Research In Tax Law And Accounting
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Author : Margaret McKerchar
language : en
Publisher:
Release Date : 2010
Design And Conduct Of Research In Tax Law And Accounting written by Margaret McKerchar and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
Tax Law Research Guide
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Author : R.R. Bowker Company. Legal Reference Department
language : en
Publisher:
Release Date : 1989
Tax Law Research Guide written by R.R. Bowker Company. Legal Reference Department and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Taxation categories.
International Tax Relations
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Author : Diane M. Ring
language : en
Publisher:
Release Date : 2010
International Tax Relations written by Diane M. Ring and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
How do countries resolve conflicts over taxation? When and under what circumstances are they able to reach agreement? The international tax literature has devoted tremendous resources to considering substantive issues in international taxation. Little attention, however, has been directed to how conflict is handled - essentially the "relations" aspect of international tax. Drawing upon valuable work ("regime theory") from the international relations field, Part I of the paper develops a model for evaluating when countries are likely to reach a resolution on a significant issue of tax law or procedure (i.e., create a regime). Part II then applies the model to the most well known agreement in international tax, the formation of a "regime" for addressing the pervasive problem of double taxation. Based on that analysis, the paper draws a number of specific conclusions about the case study. Part III offers more general observations about regime formation in international tax, and outlines a detailed research agenda for further developing our understanding of when regimes will and will not be formed. This improved knowledge of the relations in international tax will enhance our ability to predict the shape of international disagreements, and consider strategies likely to support regime formation.
Taxpayer Compliance Volume 1
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Author : Jeffrey A. Roth
language : en
Publisher: University of Pennsylvania Press
Release Date : 2016-11-11
Taxpayer Compliance Volume 1 written by Jeffrey A. Roth and has been published by University of Pennsylvania Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-11-11 with Law categories.
Not everyone complies with the United States Internal Revenue Code. Many individuals and organizations fail to file timely tax returns, assess their tax liability correctly, or pay taxes when due. To improve compliance, tax administrators must choose among alternative strategies, such as increasing evaders' risks of punishment, motivating social norms, and making compliance easier. Concerned with these choices, the IRS asked the National Academy to assess previous research on the determinants of taxpayer compliance and to highlight the most promising areas for future research. The Academy's panel authored the two-volume Taxpayer Compliance. Volume I presents the panel's report, which critically reviews previous research on the subject, reaches conclusions about the findings, and recommends future research programs to fill gaps in knowledge. The report also recommends ways to maintain and develop the intellectual, financial, and data resources devoted to taxpayer compliance research. Volume I presents the panel's report, which critically reviews previous research on the subject, reaches conclusions about the findings and recommends future research programs to fill gaps in knowledge. The report also recommends ways to maintain and develop the intellectual, financial, and data resources devoted to taxpayer compliance research. Taxpayer Compliance will be a valuable reference for tax practitioners and others concerned with noncompliance problems, and for scholars and students of law and sociology, political science, social psychology, and economics.
Advanced Introduction To International Tax Law
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Author : Reuven S. Avi-Yonah
language : en
Publisher: Edward Elgar Publishing
Release Date : 2019
Advanced Introduction To International Tax Law written by Reuven S. Avi-Yonah and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with Double taxation categories.
This Second Edition provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax. This small but powerful book surveys the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as providing an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes. It includes new material on BEPS, the EU Anti Tax Avoidance Package, and the US Tax Cuts and Jobs Act.
Comparative Tax Law
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Author : Victor Thuronyi
language : en
Publisher: Kluwer Law International
Release Date : 2016-09-06
Comparative Tax Law written by Victor Thuronyi and has been published by Kluwer Law International this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-09-06 with Law categories.
Although the details of tax law are literally endless--differing not only from jurisdiction to jurisdiction but also from day-to-day--structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): general anti-avoidance rules; court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; statutory interpretation; inflation adjustment rules and the allowance for corporate equity; value added tax systems; concepts such as "tax", "capital gain", "tax avoidance", and "partnership"; corporate-shareholder tax systems; the relationship between tax and financial accounting; taxation of investment income; tax authorities' ability to obtain and process information about taxpayers; and systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors' clear identification of the underlying patterns and fundamental structures that all tax systems have in common--as well as where the differences lie--guides the reader and offers resources for further research.