Taxation An International Perspective
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Inflation And The Personal Income Tax
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Author : Vito Tanzi
language : en
Publisher: Cambridge University Press
Release Date : 2008-07-10
Inflation And The Personal Income Tax written by Vito Tanzi 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 2008-07-10 with Business & Economics categories.
Inflation distorts income taxes in many ways, but primarily by redistributing the tax burden among taxpayers. This study analyses in detail the effects of inflation on income tax systems in many countries. It examines some of the more important distortions of income tax systems caused by inflation and discusses possible corrective measures, ranging from automatic adjustments (indexation) to ad hoc responses. These corrective measures are compared with the actual experiences of many countries that have pursued policies aimed at neutralizing the effects of inflation. By treating the problem of inflation and income taxes in a comprehensive manner and from an international perspective, this book fills an important gap in the income tax literature and will prove valuable to professional economists, policy makers concerned with tax problems, tax lawyers and accountants.
Taxpayers Rights
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Author : Duncan Bentley
language : en
Publisher:
Release Date : 1998
Taxpayers Rights written by Duncan Bentley and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Tax administration and procedure categories.
International Taxation
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Author : Nigam Nuggehalli
language : en
Publisher: Springer
Release Date : 2019-11-26
International Taxation written by Nigam Nuggehalli and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-11-26 with Law categories.
This book covers all major topics in international tax law, ranging from permanent establishments and capital gains to the taxation of royalties and technical services, transfer pricing, and General Anti-Avoidance Legislation. It also highlights the Indian “story” of status vs. contract by examining four areas of controversy: permanent establishments, FTS (Fees for Technical Services) & Royalty, capital gains, and transfer pricing. The book approaches the subject of international taxation from two opposing yet related perspectives. One is the tax planning perspective, which involves contracts entered into by individuals and companies; the other is that of state regulation through increasingly complex legislation. The area of permanent establishments demonstrates the dominance of contracts over status, at least with respect to Indian tax law. However, some recent judicial decisions in this area demonstrate the susceptibility of contracts to status-related arguments. The areas of FTS & Royalty as well as those of capital gains and transfer pricing demonstrate the Indian government’s attempts to establish, through legislation, the dominance of status over contracts. Whereas traditional textbooks on international tax law focus on the legal technicalities of tax legislation, this book provides tax scholars and lawyers with an understanding of tax planning and tax legislation side by side in each chapter, specifying the respective kind of actual or anticipated tax planning activity that in turn prompted a legislative response. As such, it offers readers a contextual and practical introduction to the complexities of international tax law, as well as an in-depth analysis of the latest debates and controversies in this area.
Taxation An International Perspective
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Author : James M. Buchanan
language : en
Publisher:
Release Date : 1984
Taxation An International Perspective written by James M. Buchanan and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1984 with Business & Economics categories.
"Proceedings of an International Symposium on Taxation held in Vancouver, British Columbia, Canada on August 27-29, 1980"--Verso of t.p. Includes bibliographies and index.
International Tax
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Author : Michael Honiball
language : en
Publisher: Siber Ink
Release Date : 2011-03-15
International Tax written by Michael Honiball and has been published by Siber Ink this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-03-15 with Business & Economics categories.
This book is not merely a new edition, but a complete and significantly expanded rewrite. It comprises over 900 pages of expert and in-depth exposition of this complex subject that has become so important in the modern global economy. Already established over four previous editions as the pre-eminent work on the subject it is a 'must-own book' for all students and practitioners of tax, whether from a legal, business or accounting perspective. Professor Lynette Olivier and Michael Honiball are without peer in their understanding and clarity in this highly specialised field. Five new chapters have been added on: Taxation of individuals; Taxation of Companies and Dividends; Taxation of Partnerships; Cross-border VAT; and Interpretation of Statutes.
Global Perspectives On Income Taxation Law
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Author : Reuven Shlomo Avi-Yonah
language : en
Publisher: Oxford University Press, USA
Release Date : 2011
Global Perspectives On Income Taxation Law written by Reuven Shlomo Avi-Yonah and has been published by Oxford University Press, USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Law categories.
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.
The Proper Tax Base
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Author : Yariv Brauner
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2012-03-01
The Proper Tax Base written by Yariv Brauner 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 2012-03-01 with Law categories.
Virtually all objections to taxation schemes spring from perceptions of unfairness. Is tax fairness possible? The question is certainly worth investigating in depth, and that is the purpose of this book. Today, as governments are busily making new tax rules in the wake of staggering budget deficits, is perhaps an appropriate time to pay heed to fairness so it can be incorporated as far as possible into tax reform. With twelve contributions from some of the world’s most respected international tax experts—including the late Paul McDaniel, in whose honor these essays were assembled—this invaluable book focuses on tax expenditure analysis, the quest for a just income tax, and division and/or harmonization of the income tax base among jurisdictions. Among the areas of taxation ripe for reform from a fairness point of view the authors single out the following: tax expenditure budget construction; tax expenditure reporting; modern welfare economics as a driver of tax reform; grantor trust rules; the notion of “horizontal equity”; the international tax norm of “income source”; transfer pricing; and jurisdictional application of VAT. Specific ongoing reforms in the United States, Australia, and other countries—as well a detailed analysis of the EU’s proposed common consolidated corporate tax base (CCCTB)—are also examined for fairness. As a timely, high-quality resource that effectively tackles an array of salient issues, this is a book that will be read and studied by tax practitioners, corporate tax experts, government tax policy makers, advisers and consultants on the reform and design of tax systems, and international organizations involved in standard setting related to tax administration, as well as academics and researchers.
Taxation
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Author : Simon R. James
language : en
Publisher: Taylor & Francis
Release Date : 2002
Taxation written by Simon R. James and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Business & Economics categories.
Global Perspectives On E Commerce Taxation Law
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Author : Subhajit Basu
language : en
Publisher: Routledge
Release Date : 2016-04-22
Global Perspectives On E Commerce Taxation Law written by Subhajit Basu and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-22 with Business & Economics categories.
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.
An International Perspective Examining How Other Countries Approach Business Taxation
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Author :
language : en
Publisher:
Release Date : 1998
An International Perspective Examining How Other Countries Approach Business Taxation written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with categories.
This "International Perspective" information paper provides a comparison of Australia's business tax system with those of 26 other countries. Its purpose is to provide information on the way in which other countries approach the taxation of business income and to gain possible insights into the design of taxation policy and legislative processes in other countries.