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Income Tax In Common Law Jurisdictions Volume 1 From The Origins To 1820
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Book Synopsis Income Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820 by : Peter Harris
Download or read book Income Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820 written by Peter Harris and published by Cambridge University Press. This book was released on 2006-11-16 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This book was first published in 2006. Many common law countries inherited British income tax rules. Whether the inheritance was direct or indirect, the rationale and origins of some of the central rules seem almost lost in history. Commonly, they are simply explained as being of British origin without more, but even in Britain the origins of some of these rules are less than clear. This book traces the roots of the income tax and its precursors in Britain and in its former colonies to 1820. Harris focuses on four issues that are central to common law income taxes and which are of particular current relevance: the capital/revenue distinction, the taxation of corporations, taxation on both a source and residence basis, and the schedular approach to taxation. He uses an historical perspective to make observations about the future direction of income tax in the modern world.
Book Synopsis Income Tax in Common Law Jurisdictions by : Peter Harris
Download or read book Income Tax in Common Law Jurisdictions written by Peter Harris and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Studies in the History of Tax Law, Volume 9 by : Peter Harris
Download or read book Studies in the History of Tax Law, Volume 9 written by Peter Harris and published by Bloomsbury Publishing. This book was released on 2019-09-19 with total page 806 pages. Available in PDF, EPUB and Kindle. Book excerpt: These are the papers from the ninth Cambridge Tax Law History Conference, held in July 2018. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes. Four papers focus on tax theory: Bentham; social contract and tax governance; Schumpeter's 'thunder of history'; and the resurgence of the benefits theory. Three involve the history of UK specific interpretational issues: management expenses; anti-avoidance jurisprudence; and identification of professionals. A further three concern specific forms of UK tax on road travel, land and capital gains. One paper considers the formation of HMRC and another explains aspects of nineteenth-century taxation by reference to Jane Austen characters. Four consider aspects of international taxation: development of EU corporate tax policy; history of Dutch tax planning; the important 1942 Canada–US tax treaty; and the 1928 UN model tax treaties on tax evasion. Also included are papers on the effects of WWI on New Zealand income tax and development of anti-tax avoidance rules in China.
Book Synopsis Exploring the Nexus Doctrine In International Tax Law by : Ajit Kumar Singh
Download or read book Exploring the Nexus Doctrine In International Tax Law written by Ajit Kumar Singh and published by Kluwer Law International B.V.. This book was released on 2021-05-14 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led to a multitude of tax disputes based on the concept of ‘nexus’. This important and timely book is the most authoritative to date to discuss one of the major tax topics of our time – the question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among jurisdictions. Demonstrating in prodigious depth that it is the economic nexus of the tax entity or activity with the state, and not the physical nexus, which meets the jurisdictional requirement, the author – a leading authority on this area who is a Senior Commissioner of Income Tax and a Member of the Dispute Resolution Panel of the Government of India – addresses such dimensions of the subject as the following: whether a strict territorial nexus as a normative principle is ingrained in source rule jurisprudence; detailed scrutiny of such classical doctrines as benefit theory, neutrality theory, and internation equity; comparative critique of the Organisation for Economic Co-operation and Development (OECD) and United Nation (UN) model tax treaties; whether international law and customary principles mandate a strict territorial link with the source state for the assumption of tax jurisdiction; whether the economic nexus-based tax jurisdiction and absence of a physical presence breach the constitutional doctrine of extraterritoriality or due process; and whether retrospective tax legislation breaches the principle of constitutional fairness. The book offers a politically informed analysis of the nexus principle and balances the dynamics of physical presence and economic nexus standards, based on an in-depth survey of the historical evolution of judicial pronouncements and international practices in this regard. Dr Singh’s book exposes an urgently needed missing link in the international source rule literature and takes a giant step towards solving the thorny question of appropriate tax apportionment. It sheds brilliant light on the policies states may adopt when signing new tax treaties, so that unintended results may be foreseen and avoided. Tax practitioners, taxation authorities, and academic researchers in the field of international tax law and policy will greatly appreciate the book’s forthright enhancement of the ability to defend challenges based on the nexus doctrine.
Book Synopsis Studies in the History of Tax Law, Volume 4 by : John Tiley
Download or read book Studies in the History of Tax Law, Volume 4 written by John Tiley and published by Bloomsbury Publishing. This book was released on 2010-06-07 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work contains the full text of the papers presented at the fourth Tax Law History Conference in July 2008. The Conference was organised by the Cambridge Law Faculty's Centre for Tax Law. The matters discussed are broad and include the extent to which charges levied by the Court of Wards were seen as taxes, the seventeenth century poll tax, traders, the excise and the in early nineteenth century England and the right of the Crown's right to elect between different heads of charge to income tax. There are also chapters on taxation in the reign of King John and Stamp Duties in the 18th Century. International tax matters include a history of company residence and a paper on the first UK-Australia Double Tax Agreement. Papers concentrating on other countries include papers on the history of income tax in Malta (1641-1949), the history of land tax in Australia, the history of the legal definition of charity and its application to tax law and a paper on the psychology of taxation as shown by the 1936 US Election.
Book Synopsis Law and Society in England 1750-1950 by : William Cornish
Download or read book Law and Society in England 1750-1950 written by William Cornish and published by Bloomsbury Publishing. This book was released on 2019-10-31 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt: Law and Society in England 1750–1950 is an indispensable text for those wishing to study English legal history and to understand the foundations of the modern British state. In this new updated edition the authors explore the complex relationship between legal and social change. They consider the ways in which those in power themselves imagined and initiated reform and the ways in which they were obliged to respond to demands for change from outside the legal and political classes. What emerges is a lively and critical account of the evolution of modern rights and expectations, and an engaging study of the formation of contemporary social, administrative and legal institutions and ideas, and the road that was travelled to create them. The book is divided into eight chapters: Institutions and Ideas; Land; Commerce and Industry; Labour Relations; The Family; Poverty and Education; Accidents; and Crime. This extensively referenced analysis of modern social and legal history will be invaluable to students and teachers of English law, political science, and social history.
Book Synopsis Studies in the History of Tax Law, Volume 10 by : Peter Harris
Download or read book Studies in the History of Tax Law, Volume 10 written by Peter Harris and published by Bloomsbury Publishing. This book was released on 2021-08-26 with total page 698 pages. Available in PDF, EPUB and Kindle. Book excerpt: These are papers from the 10th Cambridge Tax Law History Conference, which took place in July 2020. The papers fall within the following basic themes: - UK tax administration issues - UK tax reforms in the 20th century - History of tax in the UK - The UK's first double tax treaty - The 1982 Australia-US tax treaty - The legacy of colonial influence - Reform of Dutch excises, and - Canadian tax avoidance.
Book Synopsis The Success of English Land Tax Administration 1643–1733 by : Stephen Pierpoint
Download or read book The Success of English Land Tax Administration 1643–1733 written by Stephen Pierpoint and published by Springer. This book was released on 2018-07-21 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a thorough review of early English land taxes of the seventeenth and early eighteenth centuries. It is a polemical work which is critical of the institutional English state narratives including Brewer’s ‘Sinews of Power’ and North and Weingast’s ‘credible commitment’ and some established works in the field particularly Ward’s ‘The English Land Tax in the Eighteenth-Century’ which is subject to a highly detailed critique. The book proposes that although this was a time of tension, with an English population divided by political and religious affiliations, unprecedented amounts of taxation were still collected. This was achieved by ceding immediate process ownership to local governors whilst arming them with clear success criteria, well-designed processes and innovative legislation targeted on a growing and commercialized economy. An important development was the state’s increasing ability to coordinate tax-gathering activities across the country. This book will be of interest to financial historians, academics, and researchers.
Book Synopsis Studies in the History of Tax Law, Volume 6 by : John Tiley
Download or read book Studies in the History of Tax Law, Volume 6 written by John Tiley and published by A&C Black. This book was released on 2014-07-18 with total page 543 pages. Available in PDF, EPUB and Kindle. Book excerpt: These are the papers from the 2012 Cambridge Tax Law History Conference revised and reviewed for publication. The papers include new studies of: income tax law rewrite projects 1914–1956; law and administration in capital allowances 1878– 1950; the 'full amount' in income tax legislation; Sir Josiah Stamp and double income tax; early German income tax treaties and laws concerned with double tax avoidance (1869–1908); the policy of the medicine stamp duty; 'Danegeld' – from Danish tribute to English land tax; religion and charity, a historical perspective; 'Plaintive Glitterati'; a collision of accounting and law, dividends from pre-1914 profits in Australia; the history and development of the taxation profession in the UK and Australia; an inquiry into Dutch to British Colonial Malacca 1824–1839; the taxation history of China; taxing bachelors in America: 1895–1939; Dutch Tax reform under Napoleon; and the last decade of estate duty. The Publisher and authors have dedicated this volume to the memory of John Tiley, Emeritus Professor of the Law of Taxation at the University of Cambridge, who died as it was going to press. The Cambridge History of Tax conferences were his idea and he was responsible for their planning. He also edited all six volumes in the series.
Book Synopsis Tax Evasion and Tax Havens since the Nineteenth Century by : Sébastien Guex
Download or read book Tax Evasion and Tax Havens since the Nineteenth Century written by Sébastien Guex and published by Springer Nature. This book was released on 2023-04-18 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collective book offers a panorama of the history of tax evasion, tax avoidance and tax havens from the nineteenth century to the present day, based on the latest research in contemporary history. It aims to show that this phenomenon is at the heart of global capitalism, partly as a response of the ruling classes to the rise of progressive taxation, but for other reasons too: notably the development of a powerful tax evasion and avoidance industry in different countries. The book argues that tax competition between states has stimulated the development of tax havens. It discusses the notion of the ‘tax haven’ and proposes a more rigorous concept - that of the ‘tax predator’. Finally, the book sheds light on the socio-political conflicts that have developed around tax evasion and the way in which states have fought against or tolerated the phenomenon.
Book Synopsis The Oxford Handbook of International Tax Law by : Florian Haase
Download or read book The Oxford Handbook of International Tax Law written by Florian Haase and published by Oxford University Press. This book was released on 2023 with total page 1185 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law. Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.
Book Synopsis Capital Gains Taxation by : Michael Littlewood
Download or read book Capital Gains Taxation written by Michael Littlewood and published by Edward Elgar Publishing. This book was released on 2017-08-25 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.
Book Synopsis The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties by : Michael Lang
Download or read book The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties written by Michael Lang and published by Cambridge University Press. This book was released on 2012-05-17 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an analysis of bilateral tax treaties concluded by thirty-seven jurisdictions from five continents and empirically ascertains the impact of the UN and OECD Model Tax Conventions on bilateral tax treaties. It therefore fills a major gap in the international tax literature, which has so far either studied the sole Model Tax Conventions or focused on bilateral treaties in the context of the tax treaty policy of single countries, and sets the pace for a new methodology in the analysis and interpretation of tax treaties. A general report outlines the key points of the analysis, highlights current trends and predicts future developments of multilateralism and global tax law. This is an essential resource for academics, tax authorities and international tax practitioners who find textbooks based on Model Tax Conventions insufficient.
Book Synopsis Willem Usselinx by : John Franklin Jameson
Download or read book Willem Usselinx written by John Franklin Jameson and published by . This book was released on 1891 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Compiled Laws of the State of Michigan, 1915 by : Michigan
Download or read book The Compiled Laws of the State of Michigan, 1915 written by Michigan and published by . This book was released on 1916 with total page 2008 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Compiled Laws of the State of Michigan, 1915, Comp., Arranged and Annotated Under Act 247 of 1913 and Act 232 of 1915 by : Michigan
Download or read book The Compiled Laws of the State of Michigan, 1915, Comp., Arranged and Annotated Under Act 247 of 1913 and Act 232 of 1915 written by Michigan and published by . This book was released on 1916 with total page 1994 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Law Times written by and published by . This book was released on 1848 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt:
