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Author: Mr.Victor Thuronyi
Publisher: International Monetary Fund
ISBN: 9781557755872
Category : Business & Economics
Languages : en
Pages : 534
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Book Description
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.
Author: Mr.Victor Thuronyi
Publisher: International Monetary Fund
ISBN: 9781557755872
Category : Business & Economics
Languages : en
Pages : 534
Get Book Here
Book Description
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.
Author: Mr.Victor Thuronyi
Publisher: International Monetary Fund
ISBN: 9781557756336
Category : Business & Economics
Languages : en
Pages : 734
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Book Description
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.
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: Parthasarathi Shome
Publisher: Springer Nature
ISBN: 3030682145
Category : Business & Economics
Languages : en
Pages : 507
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Book Description
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.
Author: Duncan Bentley
Publisher:
ISBN: 9789041126504
Category : Tax administration and procedure
Languages : en
Pages : 0
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Book Description
This book argues that it is timely and beneficial to articulate a Model of taxpayers' rights as a guide to best practice in tax administration. It first finds a rationale for a Model in legal and rights theory and concludes that a Model is necessary, timely and a realistic option in the context of current developments in tax administration. Next, it articulates the principles that should underlie any Model. These are drawn from traditional analysis of tax systems and refined to provide a standard approach and interpretation. A classification of taxpayers' rights in the context of the type of enforcement underlying the rights provides the basis for a detailed analysis of enforcement mechanisms. The analysis is conducted in the light of recent developments in the application of constitutional law and alternative dispute resolution theory. The lion's share of this work comprises a detailed analysis and articulation of the primary and secondary legal and administrative rights that should be available to taxpayers in conjunction with a comprehensive framework of principles of good governance and good practice. A wide-ranging comparative analysis and synthesis of the substantial available literature in both law and other disciplines provides support for the articulation of a Model of taxpayers' rights.
Author: Mr.Christophe J Waerzeggers
Publisher: International Monetary Fund
ISBN: 149830351X
Category : Business & Economics
Languages : en
Pages : 20
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Book Description
Designing Interest and Tax Penalty Regimes
Author: Pasquale Pistone
Publisher:
ISBN: 9789087225391
Category :
Languages : en
Pages : 176
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Book Description
Author: Richard K. Neumann
Publisher: Aspen Publishing
ISBN: 1454897775
Category : Law
Languages : en
Pages : 689
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Book Description
Designed for upper-level survey legal drafting courses, this groundbreaking text explains drafting using a common vocabulary that applies to any legal document based on a fundamental rule structure, including statutes and other forms of public drafting as well as contracts and other forms of private drafting. This unified drafting approach gives students a common denominator approach to drafting all kinds of legal documents. In addition, students can use the techniques they’ve learned to deconstruct, interpret, and revise any kind of legal document composed of rules. This common-sense approach of teaching/learning a single vocabulary and set of skills to use in drafting any rules-based legal document is an innovative model for U.S. legal drafting courses, though it has been used in other countries for decades. Key Features: A unified approach that teaches students the general skills of drafting rules of law—duties, discretionary authority, and declarations, including their conditions in legal tests. Practice applying those skills to drafting a range of documents, including contracts, statutes, regulations, and other. Coverage of how courts interpret the rules and how to draft anticipating what the courts will do. An understanding of how law governs human behavior through the rules that students learn to draft. A wide range of classroom exercises on the detail of drafting. Additional drafting assignments, for use in and out of class, that help students learn how to use the rules and to accomplish clients’ goals.
Author: Maria Mousmouti
Publisher: Edward Elgar Publishing
ISBN: 1788118235
Category : Law
Languages : en
Pages : 217
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Book Description
What is effective legislation? Is it a matter of intuition, luck or the result of evidence based law making? Can it be consciously ‘engineered’? This book advances the novel idea that legislative effectiveness is the result of complex ‘mechanics’ in the conceptualisation, design and drafting of four elements inherent in every law: purpose, content, context and results. It concludes that effectiveness can be achieved with conceptual and methodological insights that guide the specific choices of lawmakers when designing and drafting legislation.
Author: Alan Schenk
Publisher: Cambridge University Press
ISBN: 9780521851121
Category : Law
Languages : en
Pages : 560
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Book Description
This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. 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. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.
