Tax Law Design And Drafting
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Tax Law Design And Drafting Volume 2
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Author : Mr.Victor Thuronyi
language : en
Publisher: International Monetary Fund
Release Date : 1998-06-25
Tax Law Design And Drafting Volume 2 written by Mr.Victor Thuronyi and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-06-25 with Business & Economics categories.
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.
Tax Law Design And Drafting Volume 1
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Author : Mr.Victor Thuronyi
language : en
Publisher: International Monetary Fund
Release Date : 1996-08-23
Tax Law Design And Drafting Volume 1 written by Mr.Victor Thuronyi and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-08-23 with Business & Economics categories.
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Tax Law Design And Drafting
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Author : Victor Thuronyi
language : en
Publisher:
Release Date : 1996
Tax Law Design And Drafting written by Victor Thuronyi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Bill drafting categories.
Tax Law Design And Drafting Volume 1
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Author : Victor Thuronyi
language : en
Publisher:
Release Date : 1996
Tax Law Design And Drafting Volume 1 written by Victor Thuronyi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with categories.
Tax Law Design And Drafting Legal Framework For Taxation
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Author : Victor Thuronyi
language : en
Publisher:
Release Date : 1996
Tax Law Design And Drafting Legal Framework For Taxation written by Victor Thuronyi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Bill drafting categories.
Tax Law Design And Drafting 1 Tax Legislative Process
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Author : Victor Thuronyi
language : en
Publisher:
Release Date : 1996
Tax Law Design And Drafting 1 Tax Legislative Process written by Victor Thuronyi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Bill drafting categories.
Value Added Tax
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Author : Alan Schenk
language : en
Publisher: Cambridge University Press
Release Date : 2015-02-09
Value Added Tax written by Alan Schenk and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-02-09 with Business & Economics categories.
This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.
Comparative Tax Law
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Author : Victor Thuronyi
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-20
Comparative Tax Law written by Victor Thuronyi and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-20 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.
Taxation History Theory Law And Administration
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Author : Parthasarathi Shome
language : en
Publisher: Springer Nature
Release Date : 2021-04-09
Taxation History Theory Law And Administration written by Parthasarathi Shome and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-04-09 with Business & Economics categories.
Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common errors. It addresses distortions in consumer choices and production decisions caused by tax and redressals. The main principles of taxation—efficiency, equity, stabilization, revenue productivity, administrative feasibility, international neutrality—are presented and discussed. The efficiency principle requires the minimisation of distortions in the market caused by tax. Equity in taxation is another principle that is maintained through progressivity in the tax structure. Similarly, other principles have their own ramifications that are also addressed. A country’s constitutional specification of tax assignment to different levels of government—central, state, municipal—are elaborated. The UK is more centralised than the US and India. India has amended its constitution to introduce a goods and services tax (GST) covering both central and state governments. Drafting of tax law is crucial for clarity and this aspect is addressed. Furthermore, the author illustrates different types of taxes such as individual income tax, corporate income tax, wealth tax, retail sales/value added/goods and services tax, selective excises, property tax, minimum taxes such as the minimum alternate tax (MAT), cash-flow tax, financial transactions tax, fringe benefits tax, customs duties and export taxes, environment tax and global carbon tax, and user charges. An emerging concern regarding the inadequacy of international taxation of multinational corporations is covered in some detail. Structural aspects of tax administration are given particular attention.
Introducing A General Anti Avoidance Rule Gaar
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Author : Mr.Christophe J Waerzeggers
language : en
Publisher: International Monetary Fund
Release Date : 2016-01-31
Introducing A General Anti Avoidance Rule Gaar written by Mr.Christophe J Waerzeggers and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-01-31 with Business & Economics categories.
Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one specific legal instrument (being, a statutory general anti-avoidance rule (GAAR)) which is often considered by authorities to combat unacceptable tax avoidance practices. A GAAR is typically designed to strike down those otherwise lawful practices that are found to be carried out in a manner which undermines the intention of the tax law such as where a taxpayer has misused or abused that law. However, the objective of combating unacceptable tax avoidance can itself make the legal design of a GAAR complex. This is simply because the phrase “tax avoidance” means different things to different people. Whatever the form of a GAAR, it should give effect to a policy that seeks to strike down blatant, artificial or contrived arrangements which are tax driven. However, the GAAR should be designed and applied so as not to inhibit or impede ordinary commercial transactions. This Tax Law IMF Technical Note discusses and explores how drawing a line between those arrangements which should be caught by the GAAR is a matter of degree and can be delicate.