Tax Law Design and Drafting, Volume 1

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Author :
Publisher : International Monetary Fund
ISBN 13 : 9781557755872
Total Pages : 534 pages
Book Rating : 4.7/5 (558 download)

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Book Synopsis Tax Law Design and Drafting, Volume 1 by : Mr.Victor Thuronyi

Download or read book Tax Law Design and Drafting, Volume 1 written by Mr.Victor Thuronyi and published by International Monetary Fund. This book was released on 1996-08-23 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Subject Catalog

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Publisher :
ISBN 13 :
Total Pages : 1016 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Subject Catalog by : Library of Congress

Download or read book Subject Catalog written by Library of Congress and published by . This book was released on 1982 with total page 1016 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Legal Validity

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Publisher : Bloomsbury Publishing
ISBN 13 : 150990428X
Total Pages : 197 pages
Book Rating : 4.5/5 (99 download)

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Book Synopsis Legal Validity by : Maris Köpcke

Download or read book Legal Validity written by Maris Köpcke and published by Bloomsbury Publishing. This book was released on 2019-01-24 with total page 197 pages. Available in PDF, EPUB and Kindle. Book excerpt: Critical human interests are affected on a daily basis by appeal to past decisions deemed to be 'legally valid'. They include statutes, deportation orders, judgments, mortgage contracts, patents and wills. Through the technique of validity, lawyerly reasoning settles morally pressing matters in a way that largely bypasses moral argument. Legal philosophy has paid considerable attention to validity criteria, but it has neglected to explore validity's point: whether, and if so how, the pervasive technique of validity can contribute to a legal system's ability to realise justice and human rights. This book shows that validity can help a political community to foster justice precisely because validity does not primarily turn on moral considerations. Validity serves to both allocate, and limit, a distinct kind of power, a power that is key to forging valuable forms of enterprise and commitment in pursuit of individual and collective self-direction. By entrusting the capacity to decide to those who, in justice, ought to bear it, validity can enable persons and institutions to rally the resources and opportunities that only large-scale behavioural convergence can afford, thereby weaving a fabric of just relationships within the systemic framework of law.

National Union Catalog

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Author :
Publisher :
ISBN 13 :
Total Pages : 1032 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis National Union Catalog by :

Download or read book National Union Catalog written by and published by . This book was released on 1982 with total page 1032 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Our Selfish Tax Laws

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Author :
Publisher : MIT Press
ISBN 13 : 0262347547
Total Pages : 253 pages
Book Rating : 4.2/5 (623 download)

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Book Synopsis Our Selfish Tax Laws by : Anthony C. Infanti

Download or read book Our Selfish Tax Laws written by Anthony C. Infanti and published by MIT Press. This book was released on 2018-10-02 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Australian Income Tax Legislation 2011: Taxation Administration Act

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Author :
Publisher : CCH Australia Limited
ISBN 13 : 1921701390
Total Pages : 2753 pages
Book Rating : 4.9/5 (217 download)

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Book Synopsis Australian Income Tax Legislation 2011: Taxation Administration Act by : Australia

Download or read book Australian Income Tax Legislation 2011: Taxation Administration Act written by Australia and published by CCH Australia Limited. This book was released on 2011 with total page 2753 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides a comprehensive consolidation of Australian income tax and related legislation, updated and consolidated for all amendments to 1 January 2011.

Revenue Statistics in Latin America and the Caribbean 2021

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Publisher : OECD Publishing
ISBN 13 : 9264342605
Total Pages : 340 pages
Book Rating : 4.2/5 (643 download)

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Book Synopsis Revenue Statistics in Latin America and the Caribbean 2021 by : OECD

Download or read book Revenue Statistics in Latin America and the Caribbean 2021 written by OECD and published by OECD Publishing. This book was released on 2021-04-22 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report compiles comparable tax revenue statistics over the period 1990-2019 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies.

Top Incomes

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Publisher : OUP Oxford
ISBN 13 : 0191558230
Total Pages : 799 pages
Book Rating : 4.1/5 (915 download)

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Book Synopsis Top Incomes by : A. B. Atkinson

Download or read book Top Incomes written by A. B. Atkinson and published by OUP Oxford. This book was released on 2010-04-01 with total page 799 pages. Available in PDF, EPUB and Kindle. Book excerpt: A rapidly growing area of economic research investigates the top of the income distribution using data from income tax records. This volume brings together studies of top incomes for twelve countries from around the world, including China, India, Japan, Argentina and Indonesia. Together with the first volume, published in 2007, the studies cover twenty two countries. They have a long time span, the earliest data relating to 1875 (for Norway), allowing recent developments to be placed in historical perspective. The volume describes in detail the source data and the methods employed. It will be an invaluable reference source for researchers in the field. Individual country chapters deal with the specific nature of the data for each of the countries, and describe the long-term evolution of top income shares. In the countries as a whole, dramatic changes have taken place at the top of the income distribution. Over the first part of the century, top income shares fell markedly. This largely took the form of a reduction in capital incomes. The different authors examine the impact of the First and Second World Wars, contrasting countries that were and were not engaged. They consider the impact of depressions and banking crises, and pay particular attention to the impact of progressive taxation. In the last 30 years, the shares of top incomes have increased markedly in the US and other Anglo-Saxon countries, reflecting the increased dispersion of earnings. The volume includes statistics on the much-discussed top pay and bonuses, providing a global perspective that discusses important differences between countries such as the lesser increase in Continental Europe. This book, together with volume 1, documents this interesting development and explores the underlying causes. The findings are brought together in a final summary chapter by Atkinson, Piketty and Saez.

Revenue Statistics in Latin America and the Caribbean 2022

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264630449
Total Pages : 342 pages
Book Rating : 4.2/5 (646 download)

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Book Synopsis Revenue Statistics in Latin America and the Caribbean 2022 by : OECD

Download or read book Revenue Statistics in Latin America and the Caribbean 2022 written by OECD and published by OECD Publishing. This book was released on 2022-04-27 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report compiles comparable tax revenue statistics over the period 1990-2020 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies.

Revenue Statistics in Latin America and the Caribbean 2019

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264826033
Total Pages : 295 pages
Book Rating : 4.2/5 (648 download)

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Book Synopsis Revenue Statistics in Latin America and the Caribbean 2019 by : OECD

Download or read book Revenue Statistics in Latin America and the Caribbean 2019 written by OECD and published by OECD Publishing. This book was released on 2019-09-06 with total page 295 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report compiles comparable tax revenue statistics over the period 1990-2017 for 25 Latin American and Caribbean economies.

Sessional Papers

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Publisher :
ISBN 13 :
Total Pages : 1046 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Sessional Papers by : Great Britain. Parliament. House of Commons

Download or read book Sessional Papers written by Great Britain. Parliament. House of Commons and published by . This book was released on 1976 with total page 1046 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Revenue Statistics in Latin America and the Caribbean 2017

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264272925
Total Pages : 306 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Revenue Statistics in Latin America and the Caribbean 2017 by : OECD

Download or read book Revenue Statistics in Latin America and the Caribbean 2017 written by OECD and published by OECD Publishing. This book was released on 2017-03-23 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Revenue Statistics in Latin America and the Caribbean publication compiles comparable tax revenue statistics for a number of Latin American and Caribbean economies. The model is the OECD Revenue Statistics database, backed by a well-established OECD methodology.

Revenue Statistics in Latin America and the Caribbean 2018

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264292233
Total Pages : 308 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Revenue Statistics in Latin America and the Caribbean 2018 by : OECD

Download or read book Revenue Statistics in Latin America and the Caribbean 2018 written by OECD and published by OECD Publishing. This book was released on 2018-03-27 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: Revenue Statistics in Latin America and the Caribbean 2018 compiles comparable tax revenue statistics for 25 Latin American and Caribbean economies, the majority of which are not OECD member countries. The publication is based on the OECD Revenue Statistics database.

US-SPAIN Diplomatic and Political Relations Handbook Volume 1 Strategic Information and Developments

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Author :
Publisher : Lulu.com
ISBN 13 : 1433053756
Total Pages : 277 pages
Book Rating : 4.4/5 (33 download)

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Book Synopsis US-SPAIN Diplomatic and Political Relations Handbook Volume 1 Strategic Information and Developments by : IBP USA

Download or read book US-SPAIN Diplomatic and Political Relations Handbook Volume 1 Strategic Information and Developments written by IBP USA and published by Lulu.com. This book was released on 2013-08 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt: 2011 Updated Reprint. Updated Annually. US Spain Diplomatic and Political Cooperation Handbook

Double non-taxation and the use of hybrid entities

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 940354676X
Total Pages : 531 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Double non-taxation and the use of hybrid entities by : Leopoldo Parada

Download or read book Double non-taxation and the use of hybrid entities written by Leopoldo Parada and published by Kluwer Law International B.V.. This book was released on 2023-12-11 with total page 531 pages. Available in PDF, EPUB and Kindle. Book excerpt: The topics of double non-taxation and hybrid entities have acquired particular importance in a context where transformations in the tax world have led to international commitments materialised in the OECD Base Erosion and Profit Shifting (BEPS) project. In what is the first systematic in-depth analysis of the OECD BEPS Action Plan 2 and hybrid entities, this timely book provides a critical review of the approach adopted by the OECD and proposes a deeply informed alternative method to deal with the problem of hybrid entity mismatches. The author analyses the interaction between the double non-taxation outcome and the use of hybrid entities in an approach not strictly linked to any specific tax jurisdiction. To this end, the analysis includes case studies and examples from a range of jurisdictions emphasising the international tax context, also including the application of tax treaties. Among the seminal matters covered in this edition are the following: foundations of the concepts of double non-taxation and hybrid entities; extensive analysis based on the rules of characterisation of foreign entities for tax purposes in the United States, Spain, Denmark, and Germany, as well as on the Poland/United States and Canada/United States tax treaties; in-depth analysis of the implications of Article 1(2) OECD Model Tax Convention and Article 3(1) Multilateral Instrument (MLI), especially considering the position of developing (source) countries; detailed analysis of the OECD BEPS Action 2 and its recommendations (linking rules), including its implementation in the EU Anti-Tax Avoidance Directive (ATAD); and elaborated alternative method to deal with hybrid entity mismatches (reactive coordination rule), which is informed by the tax policy aims of simplicity, coherence, and administrability. Detailed comparisons between the author’s proposal and other existing rules elucidate common points and deviations. If merely for its unparalleled clarification of the issues, this book will prove of immeasurable value to practitioners, tax authorities, policymakers and academics concerned with international tax law. Beyond that, as an authoritative guide that promises to reorient the discussion to what really matters in the debate regarding hybrid entity mismatches, this analysis elaborates solutions applicable to a generality of cases worldwide and, therefore, hugely promotes the urgent quest for alternative views.

US-SPAIN Economic and Political Cooperation Handbook Volume 1 Strategic Information and Developments

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Author :
Publisher : Lulu.com
ISBN 13 : 1438752202
Total Pages : 282 pages
Book Rating : 4.4/5 (387 download)

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Book Synopsis US-SPAIN Economic and Political Cooperation Handbook Volume 1 Strategic Information and Developments by : IBP USA

Download or read book US-SPAIN Economic and Political Cooperation Handbook Volume 1 Strategic Information and Developments written by IBP USA and published by Lulu.com. This book was released on 2013-08 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: 2011 Updated Reprint. Updated Annually. US-Spain Economic and Political Cooperation Handbook

Commercial's Handbook on Double Taxation Avoidance Agreements and Tax Planning for Collaborations

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Publisher :
ISBN 13 :
Total Pages : 1696 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Commercial's Handbook on Double Taxation Avoidance Agreements and Tax Planning for Collaborations by : R. Santhanam

Download or read book Commercial's Handbook on Double Taxation Avoidance Agreements and Tax Planning for Collaborations written by R. Santhanam and published by . This book was released on 1997 with total page 1696 pages. Available in PDF, EPUB and Kindle. Book excerpt: