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Author: Karen B. Brown
Publisher: Springer
ISBN: 3319421573
Category : Law
Languages : en
Pages : 382
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Book Description
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 populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.
Author: Karen B. Brown
Publisher: Springer
ISBN: 3319421573
Category : Law
Languages : en
Pages : 382
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Book Description
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 populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.
Author:
Publisher:
ISBN: 9789583504365
Category :
Languages : es
Pages :
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Book Description
Author: Manuel Pires
Publisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 342
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Book Description
Deals with the causes and consequences of double taxation of income. Provides details of the types of double taxation, its background and possible solutions.
Author:
Publisher:
ISBN:
Category : Union catalogs
Languages : en
Pages : 830
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Book Description
Includes entries for maps and atlases.
Author: Victor Thuronyi
Publisher: Kluwer Law International B.V.
ISBN: 904116720X
Category : Law
Languages : en
Pages : 300
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Book Description
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.
Author:
Publisher:
ISBN:
Category : International law
Languages : es
Pages : 892
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Book Description
Author: Unesco
Publisher: Ediciones Mundi-Prensa
ISBN: 9789230040017
Category : Education
Languages : en
Pages : 748
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Book Description
Study Abroad 2006-2007 contains some 2,900 entries concerning post-secondary education and training in all academic and professional fields in countries throughout the world. Key features include information on: Study opportunities and financial assistance available to students wishing to study in a foreign country; National systems of higher education; Open and distance learning (ODL) opportunities; Validation of foreign qualifications; How to search for quality institutions of higher education including warnings about bogus institutions. This is a trilingual edition: French/English/Spanish.
Author: Daniel Vitor Bellan
Publisher: Kluwer Law International B.V.
ISBN: 9041142398
Category : Law
Languages : en
Pages : 466
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Book Description
Tax conventions (or tax treaties) provide a means of settling on a uniform basis the most common problems that arise in the field of international double taxation. Brazil has over two dozen such conventions in force. This number might seem small but the country will inevitably enter into more such treaties given its economic growth, foreign investments and economic globalization in general. Two highly practical aspects form the basis of the book’s analysis: interpretation and qualification under international tax law; and Brazil’s income tax on individuals. The author employs those starting points to tackle such thorny questions as: Is there coherence in the legal regime that is applicable to individuals’ income in double taxation treaties? Is this “system” for individuals consistent? Is it in accordance with Brazilian constitutional principles? Professionals dealing with Brazil’s tax regime will quickly find this work instructive, insightful and thought-provoking.
Author: Library of Congress
Publisher:
ISBN:
Category : Subject catalogs
Languages : en
Pages : 916
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Book Description
Author:
Publisher:
ISBN:
Category : International law
Languages : en
Pages : 2062
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Book Description
