Taxation and Development - A Comparative Study PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Taxation and Development - A Comparative Study PDF full book. Access full book title Taxation and Development - A Comparative Study by Karen B. Brown. Download full books in PDF and EPUB format.
Author: Karen B. Brown
Publisher: Springer
ISBN: 3319421573
Category : Law
Languages : en
Pages : 382
Get Book Here
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
Get Book Here
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: Siglo del Hombre Editores
ISBN:
Category :
Languages : en
Pages : 223
Get Book Here
Book Description
Author:
Publisher: Walter de Gruyter
ISBN: 311031228X
Category : Reference
Languages : en
Pages : 2983
Get Book Here
Book Description
Particularly in the humanities and social sciences, festschrifts are a popular forum for discussion. The IJBF provides quick and easy general access to these important resources for scholars and students. The festschrifts are located in state and regional libraries and their bibliographic details are recorded. Since 1983, more than 639,000 articles from more than 29,500 festschrifts, published between 1977 and 2010, have been catalogued.
Author: Maria Amparo Grau Ruiz
Publisher: Kluwer Law International B.V.
ISBN: 9041198938
Category : Business & Economics
Languages : en
Pages : 357
Get Book Here
Book Description
In-depth analysis of the potential powers and necessary limits of the mutual assistance function at the national administrative level. Includes recommendations for the strengthening and effectiveness of mutual assistance procedures, considers the growing role of multilateral treaties, and envisions the possibility of an international fiscal court.
Author: Allan R. Brewer-Carías
Publisher: Kluwer Law International B.V.
ISBN: 9403514175
Category : Law
Languages : en
Pages : 637
Get Book Here
Book Description
Derived from the renowned multi-volume International Encyclopaedia of Laws, this very useful analysis of constitutional law in Venezuela provides essential information on the country’s sources of constitutional law, its form of government, and its administrative structure. Lawyers who handle transnational matters will appreciate the clarifications of particular terminology and its application. Throughout the book, the treatment emphasizes the specific points at which constitutional law affects the interpretation of legal rules and procedure. Thorough coverage by a local expert fully describes the political system, the historical background, the role of treaties, legislation, jurisprudence, and administrative regulations. The discussion of the form and structure of government outlines its legal status, the jurisdiction and workings of the central state organs, the subdivisions of the state, its decentralized authorities, and concepts of citizenship. Special issues include the legal position of aliens, foreign relations, taxing and spending powers, emergency laws, the power of the military, and the constitutional relationship between church and state. Details are presented in such a way that readers who are unfamiliar with specific terms and concepts in varying contexts will fully grasp their meaning and significance. Its succinct yet scholarly nature, as well as the practical quality of the information it provides, make this book a valuable time-saving tool for both practising and academic jurists. Lawyers representing parties with interests in Venezuela will welcome this guide, and academics and researchers will appreciate its value in the study of comparative constitutional law.
Author: Agustín José Menéndez
Publisher: Springer Science & Business Media
ISBN: 9401598258
Category : Philosophy
Languages : en
Pages : 379
Get Book Here
Book Description
Justifying Taxes offers readers some of the elements of a democratic tax law, considered within its political and philosophical context in order to determine the extent of legitimate tax obligations. The objective is to revisit some of the issues in the dogmatics of tax law from the viewpoint of a critical citizen, always ready to ask questions about the justification underlying her obligations, and especially about her paramount burden, viz., the payment of certain amounts of money. Within this purview, special attention is paid to the general principles of taxation. The argument is complemented by a detailed reconstruction of constitutional reasoning in tax matters, close attention being paid to the jurisprudence of the Spanish Tribunal Constitucional. Readership: Legal scholars, political scientists and philosophers. Especially recommended to graduate and undergraduate students of Tax Law, Constitutional Law, Jurisprudence, Philosophy of Law and Political Theory.
Author: Inter-American Commission on Human Rights
Publisher: BRILL
ISBN: 9004530258
Category : Law
Languages : en
Pages : 795
Get Book Here
Book Description
Author: Nuno Cerejeira Namora
Publisher: Cambridge Scholars Publishing
ISBN: 1527526097
Category : Law
Languages : en
Pages : 622
Get Book Here
Book Description
This book analyses the most important problems and challenges of the current labour market from the point of view of the balance between the parties of the employment contract. The contributions here are related to various pressing topics, including, for example, the future of work and worker protection on an international level against the strengthening of employers’ powers. In addition, the nature and limits of employers’ power, non-competition contractual clauses and workers’ rights in the face of new communication and information technologies are also discussed. The contributors are drawn from several countries, such as Portugal, Spain, Bolivia, Italy, México and Switzerland. The book will appeal to lawyers, legal experts, human resources experts, economist, judges, academia, and staff from companies and trade unions, and employers’ representation. The volume features insights and contributions in different languages, with chapters in Spanish (12), English (4) and Portuguese (5).
Author: Alberto Villalón-Galdames
Publisher: Editorial Jurídica de Chile
ISBN:
Category : Derecho
Languages : es
Pages : 326
Get Book Here
Book Description
Annotated bibliography of material published from 1810 to 1965 on law, jurisprudence and commenting on legislation (incl. Labour legislation) in Latin America.
Author: Sergio André Rocha
Publisher: Kluwer Law International B.V.
ISBN: 9041194290
Category : Law
Languages : en
Pages : 401
Get Book Here
Book Description
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is the most forceful multilateral initiative to coordinate tax regimes on a worldwide basis since the dawn of modern income taxation over a century ago. This book evaluates two radically opposed viewpoints on the convention—a momentous and revolutionary paradigm shift versus a mechanism that merely continues an ongoing flow of limited policy coordination—with detailed investigations that bring to life the hopes and the realities of the current era of multilateral tax cooperation. Bringing together authors from national jurisdictions across the globe to scrutinize the MLI and its likely future ramifications, the book provides in-depth commentary and analysis in the following sequence: first, a comprehensive discussion of the design and goals of the MLI as a treaty and an institutional framework; second, an overview of the structure of the convention and its take-up across the globe to date; and third, the substantive implementation of the MLI with a wide range of country reports. Practice areas covered include tax law, international law, and international relations. The legal workings and implications of the MLI might still seem mysterious to those whose daily work is impacted by it, and there is as yet little jurisprudence regarding its legal nature or ultimate effect on the bilateral treaties coming within its scope. For these reasons, this pathbreaking book will be warmly welcomed by in-house counsel and law firms advising cross-border investors and firms; nongovernmental organizations involved in policy analysis and issue advocacy; researchers working on technical areas of international tax law; and lawyers interested in international policymaking, including the creation and diffusion of consensus-based fiscal and related regulatory norms across jurisdictions of differing development levels.
