Transplants of Some Aspects of Corporate Income Tax Law PDF Download
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Author: Chau Thi Nguyet Le
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 222
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Book Description
Author: Chau Thi Nguyet Le
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 222
Get Book Here
Book Description
Author:
Publisher:
ISBN:
Category : Income tax deductions for medical expenses
Languages : en
Pages : 20
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Book Description
Author: Katja Langenbucher
Publisher: Cambridge University Press
ISBN: 1107081807
Category : Business & Economics
Languages : en
Pages : 243
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Book Description
Offers a comprehensive theory on the risks and benefits of incorporating economic theory in capital markets and corporate lawmaking.
Author: Anthony C. Infanti
Publisher: MIT Press
ISBN: 0262347547
Category : Business & Economics
Languages : en
Pages : 253
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Book Description
Why tax law is not just a pocketbook issue but a reflection of what and whom we, as a society, value. Most of us think of tax as a pocketbook issue: how much we owe, how much we'll get back, how much we can deduct. In Our Selfish Tax Laws, Anthony Infanti takes a broader view, considering not just how taxes affect us individually but how the tax system reflects our culture and society. He finds that American tax laws validate and benefit those who already possess power and privilege while starkly reflecting the lines of difference and discrimination in American society based on race, ethnicity, socioeconomic class, gender, sexual orientation and gender identity, immigration status, and disability. Infanti argues that instead of focusing our tax reform discussions on which loopholes to close or which deductions to allow, we should consider how to make our tax system reflect American ideals of inclusivity rather than institutionalizing exclusion. After describing the theoretical and intellectual underpinnings of his argument, Infanti offers two comparative case studies, examining the treatment of housing tax expenditures and the unit of taxation in the United States, Canada, France, and Spain to show how tax law reflects its social and cultural context. Then, drawing on his own work and that of other critical tax scholars, Infanti explains how the discourse surrounding tax reform masks the many ways that the American tax system rewards and reifies privilege. To counter this, Infanti urges us to work together to create a society with a tax system that respects and values all Americans.
Author: Karen B. Brown
Publisher: Springer Science & Business Media
ISBN: 9400723415
Category : Law
Languages : en
Pages : 387
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Book Description
This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated.
Author: Robert F. van Brederode
Publisher:
ISBN: 9789041184733
Category : Corporations
Languages : en
Pages : 0
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Book Description
Legal Interpretation of Tax Law' is a comprehensive multi-jurisdiction survey of the interpretation of the corporate income tax and VAT and GST or other general sales tax laws. As a result of the globalization of trade and business, tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. Effective consulting, whether internal or external, requires not only knowledge of tax law per se but also of how tax law is explained and interpreted by the courts of foreign jurisdictions. This book is the first to deal comparatively with tax law interpretation in economies engaged in cross-border investment at a global level.00The introduction outlines the theoretical approaches to legal interpretation in general and gives an overview of issues and topics relevant to taxation ? designed to help readers understand the jurisdictional chapters that follow. Each author pays detailed attention to such documentary elements as explanatory memoranda, administrative rulings, judicial precedents, judgments of foreign courts, legislative debates, and OECD guidelines.
Author: Reuven S. Avi-Yonah
Publisher: Edward Elgar Publishing
ISBN: 1803923113
Category : Law
Languages : en
Pages : 475
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Book Description
Encapsulating the multitude of challenges faced by the international corporate tax regime, this timely Research Handbook provides an in-depth comparative legal analysis of corporate income tax as it is practiced across the world. With a variety of paths to reform proposed throughout, it will prove an invigorating read for tax scholars working on taxation and tax law as well as for tax practitioners and those in fiscal policy seeking ways to improve, or navigate, the current state of affairs in international corporate tax law.
Author: Chunyang Zhang
Publisher: Kluwer Law International B.V.
ISBN: 9403537620
Category : Law
Languages : en
Pages : 207
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Book Description
Series on International Taxation, Volume 82 The economic value of China’s mergers and acquisitions (M&A) market is exceeded only by that of the United States. However, China’s rapid and somewhat chaotic economic transformation has made the task of taxing M&A transactions in a consistent and prudent manner difficult, leading to a patchwork of fragmented rules that are hard to grasp not only for taxpayers but even for tax professionals and tax officials. Responding to this complex situation, this groundbreaking book explores in detail how income derived from M&A transactions is taxed in China. Using empirical studies in order to provide a first-hand understanding of the context in which the tax law operates, the book critically examines China’s income tax regime for M&A and, based upon this examination, sets out reform proposals. In six informative chapters of great practical relevance, the author thoroughly describes and explains the intersection of such aspects as the following: M&A transactions in the eyes of tax law; disparities between ordinary and special tax treatment; eligibility for special tax treatment; applying taxation principles such as neutrality and equity; continuity of interest doctrine; stock acquisition versus asset acquisition; and adjustment to tax basis. In addition to its empirical research, the analysis makes use of an examination of the rules and theories on taxing M&A in other jurisdictions such as Australia and the United States as part of its proposed blueprint for improving China’s M&A taxation. Drawing on commonly recognized taxation principles, this book definitively sets up the normative criteria for evaluating the income taxation of M&A and reveals the fundamental problems encountered by China’s current regime. Its comprehensive analysis of the Chinese income tax rules for M&A and detailed disclosure of how they are both divergent from and convergent with that of some other major economies will prove of immeasurable value to in-house counsel for multinational corporations, business enterprises with interests in China, taxation consultants, taxation academics, and taxation authorities worldwide.
Author: Stephen Smith
Publisher: Oxford University Press, USA
ISBN: 0199683697
Category : Business & Economics
Languages : en
Pages : 153
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Book Description
Tax revenues pay for many public services, including roads, health care, and education. However, it has become a contentious political issue of public debate. In this volume, Stephen Smith explains its history and its main principles; arguing that we'd all benefit from an understanding of the role of taxation in society.
Author: Institute of Medicine
Publisher: National Academies Press
ISBN: 0309164648
Category : Medical
Languages : en
Pages : 358
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Book Description
Rates of organ donation lag far behind the increasing need. At the start of 2006, more than 90,000 people were waiting to receive a solid organ (kidney, liver, lung, pancreas, heart, or intestine). Organ Donation examines a wide range of proposals to increase organ donation, including policies that presume consent for donation as well as the use of financial incentives such as direct payments, coverage of funeral expenses, and charitable contributions. This book urges federal agencies, nonprofit groups, and others to boost opportunities for people to record their decisions to donate, strengthen efforts to educate the public about the benefits of organ donation, and continue to improve donation systems. Organ Donation also supports initiatives to increase donations from people whose deaths are the result of irreversible cardiac failure. This book emphasizes that all members of society have a stake in an adequate supply of organs for patients in need, because each individual is a potential recipient as well as a potential donor.
