Comparative tax law. ([2016])

• Record Type: Book
• Further Information: Note: Victor Thuronyi, Kim Brooks, Borbala Kolozs.
• Other Names: Thuronyi, Victor; Brooks, Kim; Kolozs, Borbála
• Contents: The Comparative Approach -- Comparative Method -- Legal Families -- Economic Classification and the Tax Mix -- Comparing the Study of Tax -- Convergence -- Complexity -- Legislative Process -- Investment Incentives -- Country Focus -- Commonwealth Family -- American Family -- French Family -- Latin American Family -- Transition And Post-Conflict Countries -- Northern European Family -- Southern European Family -- Japanese/Korean Family -- European Union -- Tax and Taxes -- Direct vs. Indirect Taxes -- The Panoply of Taxes -- The Legal Context -- Tax law as Part of the Legal System -- Sources of Tax Law -- Constitutional Law -- France -- Germany -- United States -- Tax Must be Imposed by Law (Principle of Legality) -- General Limits on Taxing Power -- Explicit Limits on Types of Taxes -- Federalism -- Nonretroactivity -- Equality -- Germany -- France -- United States -- Treatment of Married Couples -- Other Countries -- European Tax Law -- Tax Law of the European Union -- The European Human Rights Convention -- Treaties -- Scope of Treaties -- Domestic Legal Effect of Treaties -- Interpretation of Treaties -- Judicial Approaches -- The Vienna Convention -- A Common Approach to Double Tax Treaties -- Treaty Policy -- Administrative Law -- Private Law -- Criminal Law -- Religion and Religious Law -- Interpretation of Tax Law and Anti-Avoidance Rules -- Conflicting Maxims -- Country Practice -- Tax Avoidance: Introduction -- Tax Avoidance and Evasion -- Sham Transactions, Simulation, and Abuse of Law -- General Anti-Avoidance Rules -- United States -- Economic Substance Doctrine -- Business Purpose Doctrine -- Step Transaction Doctrine and Substance Over Form -- United Kingdom -- Duke of Westminster: Tax Avoidance Approved -- Ramsay: The Tide Turns -- Evolution of the Ramsay Doctrine -- Other Common Law Countries -- France -- Germany -- Other Civil Law Countries -- Specific Anti-Avoidance Provisions -- United States -- United Kingdom -- Other Countries -- Procedural Attacks on Tax Shelters -- Accounting Standards -- Tax Administration and Procedure -- Basic Attitudes and Psychology -- Organization of Tax Administration Laws -- Return Filing -- Withholding and Information Reporting -- Advance Rulings -- Audits -- Litigation -- Collection -- Civil Penalties -- Tax Crimes -- Tax Amnesties -- Tax Professionals -- Ombudsman -- Income Tax -- History and Organization -- Concept of Income and Definitional Structure -- Definitions and Concepts of Income in Practice -- Schedular Elements in Income Taxation -- The Tax Unit -- Rate Schedule -- Personal Deductions -- Employment Income -- Definition of Employee -- Fringe Benefits -- Deduction for Employee Expenses -- Withholding -- Capital Income -- Schedular Taxation of Capital Income -- Taxation of Financial Instruments -- Owner-Occupied Housing -- Policy on Pensions and Savings -- Capital Gains -- Taxation of Capital Gains -- Realization Events -- Forgiveness of Indebtedness -- Business Income -- Accounting Methods -- In General -- Deductions for Business Expenses -- Depreciation -- Interest -- Taxation of Businesses Entities -- Definition of Corporate Taxpayer -- Rates -- Partnerships -- Corporate/Shareholder Taxation -- Reorganizations -- Trusts -- International Aspects of Income Tax -- Residence of Individuals -- Residence of Entities -- General Approach to Taxation of Residents -- Relief from Double Taxation -- Taxation of Nonresidents -- Antiavoidance Rules -- Inflation Adjustment -- Income Averaging -- Presumptive Methods -- Value Added Tax -- Similarity of VAT Laws -- Scope of Tax -- Taxable Activity -- Goods and Services -- Definition of Taxable Services -- Supplies by Government Agencies and Nonprofits -- Immovable Property -- International Transactions -- Exemptions -- Rate Structure -- Administration -- Special Issues -- Financial Services and Insurance -- Small Businesses -- Agriculture -- Cash vs. Accrual Method -- Denial of Input Credit for Nonbusiness Uses -- Refunds -- Interjurisdictional Issues -- Other Taxes -- Excises -- Wealth Taxes -- Net Wealth Taxes -- Death Duties and Gift Tax -- Property Taxes -- Social Security Taxes -- Stamp and Financial Transactions Taxes -- Customs Duties -- Taxes on Mineral Extraction -- Miscellaneous Taxes -- Research Tools for Comparative Tax Law -- General Anti-Avoidance Rules -- Australia -- Belgium -- Canada -- Hong Kong -- Ireland -- Malaysia -- New Zealand -- Singapore -- South Africa -- Spain.
• Edition: Second edition
• Publisher Details: Alphen aan den Rijn : Wolters Kluwer
• Publication Date: 2016
• Extent: 1 online resource (xix, 373 pages)
• Subjects: 343.04; Taxation -- Law and legislation; Comparative law; Droit comparé; Comparative law; Taxation -- Law and legislation
• Languages: English
• ISBNs: 9789041167200
• Related ISBNs: 904116720X; 9789041167194
• Notes: Note: Includes bibliographical references and index.
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.