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Global Perspectives on Income Taxation Law

Global Perspectives on Income Taxation Law

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  • ISBN:9780195321364
  • Editorial: Oxford University Press.
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  • Nº Pág.:288
  • Idiomas:Ingles

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In Global Perspectives on Income Taxation Law, Reuven Avi-Yonah, Nicola Sartori, and Omri Marian cover basic, corporate and international tax law from a comparative perspective. The book both supplements readings in US tax law courses and serves as a textbook for a comparative tax law class. The book starts with a theoretical analysis of the field of comparative tax law. It then follows the usual order of topics covered in a basic tax course as taught in most U.S. law schools, and for each topic, the authors highlight possible alternatives or policy choices. The authors frequently consider the U.S. approach as a benchmark, comparing it with approaches used in other countries which form an interesting contrast, or a telling similarity. They consider the multiple purposes of studying comparative tax law: helping to advance successful tax reforms, cultural understanding, political values, legal harmonization, and a better understanding of domestic tax laws.

INTRODUCTION; CH. 1: SOME THEORETICAL ASPECTS OF COMPARATIVE TAXATION; CH. 2: TAXABLE INCOME; CH. 3: DEDUCTIONS; CH. 4: THE TAXPAYING UNIT; CH. 5: TAX ACCOUNTING; CH. 6: TAXATION OF GAINS AND LOSSES; CH. 7: TAX AVOIDANCE; CH. 8: SELECTED BUSINESS TAX ISSUES; CH. 9: SELECTED INTERNATIONAL TAX ISSUES; CONCLUSION

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