First place, in this work the way of scientific investigation is cleared, based always in a plural scientific approach with a strong link to systematic and integrative methods towards various species of science. The first chapter deals with the clarification of the general premises of the work, based on law as a linguistic phenomenon, studied by Language Theories, Law Logics (aggregated on logic-semantic constructivism) and Niklas Luhmann's System's Theory. In the second chapter, avoidance and anti-avoidance rules are shown as general structures of law, in the lights of legal unity and System's Theory. The third chapter deals with the fractal and asymmetric classification of the anti-avoidance rules, adding an example of these rules outside the tax realm. The fourth chapter deals with the specificities of this new approach of the anti-avoidance tax rules and its developments and effects, analyzing also the differences to tax planning and tax evasion. The fifth and last chapter deals with anti-avoidance (especially its criteria) in different legal systems, such as in Brazil, Italy, USA and in international tax law, including the treaties to avoid double taxation and EC law.

The Making of the Modern Law: Legal Treatises, 1800-1926 includes over 20,000 analytical, theoretical and practical works on American and British Law. It includes the writings of major legal theorists, including Sir Edward Coke, Sir William Blackstone, James Fitzjames Stephen, Frederic William Maitland, John Marshall, Joseph Story, Oliver Wendell Holmes, Jr. and Roscoe Pound, among others. Legal Treatises includes casebooks, local practice manuals, form books, works for lay readers, pamphlets, letters, speeches and other works of the most influential writers of their time. It is of great value to researchers of domestic and international law, government and politics, legal history, business and economics, criminology and much more.++++The below data was compiled from various identification fields in the bibliographic record of this title. This data is provided as an additional tool in helping to insure edition identification: ++++Harvard Law School Libraryocm31617007Includes index.Boston: Little, Brown, 1852. xvi, 444 p.; 25 cm.

Today, customs officials are facing new challenges: they must ensure the smooth flow of trade while applying necessary controls on the one hand, while protecting the health and safety of the Community's citizens on the other. To achieve - and maintain - the correct balance between these demands, control methods are constantly evolving raising major challenges to those charged with planning and compliance. Customs Law of the European Union is a highly practical work dealing with the ins-and-outs of EU customs law. Authored by an international tax lawyer with extensive experience enforcing EU customs law as a former member of Italy's financial police, this handy resource is designed to help the reader stay in compliance with the laws controlling EU importing and exporting while structuring transactions in a business-friendly manner.

This scarce antiquarian book is included in our special Legacy Reprint Series. In the interest of creating a more extensive selection of rare historical book reprints, we have chosen to reproduce this title even though it may possibly have occasional imperfections such as missing and blurred pages, missing text, poor pictures, markings, dark backgrounds and other reproduction issues beyond our control. Because this work is culturally important, we have made it available as a part of our commitment to protecting, preserving and promoting the world's literature.

This book examines the problems of low-level tax compliance in Tanzania. It proceeds from the premise that high-level taxpayer compliance is essential to the success of the tax system. The author argues convincingly that tax enforcement alone (namely, detection and punishment of tax delinquency), will not of itself lead to high-level tax compliance. He posits that there exists a strong link between good governance and taxpayer compliance; tax compliance levels reflecting effectiveness of tax administration, taxpayer attitudes towards taxation and towards government in general. He argues further that these attitudes are formed in a social context, including factors such as perceived fairness of the tax structure, the ability of government to deliver services to its people and the legitimacy of government. Tax reforms which aim only at reforming the tax administration so as to make it more modern, efficient, and responsive, cannot achieve optimum tax compliance if such tax administration reforms do not go hand in hand with the creation of a caring attitude in the tax institution backed up by a government committed to serving its people. The book focusses primarily on tax compliance in Tanzania, but it also examines relevant data from the neighbouring countries of Kenya, Uganda, Rwanda, and Zambia, which have undergone tax administration reforms similar to Tanzania and are equally concerned with tax compliance, The author does not limit himself to the African continent; numerous examples are taken from, and references make to cases in the US, Canada, UK, Australian and other developed economies since the fundamental issues about tax compliance are essentially the same everywhere.

Document from the year 2009 in the subject Law - Tax / Fiscal Law, printed single-sided, keine, language: English, abstract: Translation and interpretation of the Ministry of Finance letter regarding the application of Germany's unilateral subject-to-tax-clause ('unilaterale R ckfallklausel') for the taxation of flight crews resident in Germany working for British and Irish Airlines (German/ English version)

This scarce antiquarian book is included in our special Legacy Reprint Series. In the interest of creating a more extensive selection of rare historical book reprints, we have chosen to reproduce this title even though it may possibly have occasional imperfections such as missing and blurred pages, missing text, poor pictures, markings, dark backgrounds and other reproduction issues beyond our control. Because this work is culturally important, we have made it available as a part of our commitment to protecting, preserving and promoting the world's literature.

The globalization, the international trade and the number of multinational enterprises have continued to increase over the last decade. Today over 70 percent of the cross-border transactions take place between related enterprises. The growth of multinational enterprises doing cross-boarder transactions present increasingly complex taxation issues, both for the tax authorities and the companies themselves. International transfer pricing deals with those intra-group transactions where the open market regulator is absent. Transfer pricing has grown to be the most important issue on the tax agenda of multinational enterprises. During the last decades fundamental principles have developed on different levels in the global environment and differences among these guidelines and regulations are of great importance. This theses discuss the divergences of the three big guidelines produced by the OECD, the PATA and the EU, in particular the requirements of documentation, the different methods of arm's length principle and the penalties available. With this background, the Swedish regulation is regarded and examined as well.

TAXES ARE OUT OF CONTROL. But the tax code provides tremendous LOOPHOLES you can use to grow your assets into a FAMILY A FORTUNE. Proper trust planning around retirement accounts can provide your loved ones with MULTI-GENERATIONAL WEALTH... but only if you plan ahead, use the RIGHT DOCUMENTS and work with the RIGHT PROFESSIONALS. WHAT YOU'LL LEARN How tax loopholes around inherited retirement accounts can avoid unnecessary taxes. How proven financial techniques can grow inherited assets exponentially. How the right kind of trust can protect this inheritance from creditors, divorce, and bad spending habits... and much, much more.

When most people think of conducting a case in any court, the first thing they think they need to know is the law. But that's not so. Because trials are not about the law, they are about the facts. It isn't until after the facts are put on the record at trial that you apply the law to them in what is called a post-trial brief. To successfully conduct your own case in Tax Court you need to know the Rules of the Court, the Rules of Evidence, and the Rules of Civil Procedure. You need to know the order of events, the special vocabulary of the Court, how to make a motion, and how to respond to one. The law comes last and is rarely mentioned at all until after the trial is over. This book is written by a non-lawyer for non-lawyers. It explains what the author learned in Tax Court and what he wishes he'd known going in. For the price of 20 minutes of a lawyer's time you can learn what most people going to Tax Court on their own never discover at all or until it's too late. The information in this book is guaranteed to improve your performance in Tax Court whether you have a lawyer or not, or the publisher will refund your money with no questions asked.

Originally published: New York: The Macmillan Company, 1914. xi, 743 pp. Reprint of the second edition, which includes a new chapter on the income tax of 1913. Seligman argues persuasively that graduated income taxes distribute the burden of taxation with greater justice than other systems. After he sets out the fundamental problem of the concept of income taxation, Seligman enhances his theoretical argument with a historical examination of income taxes in Europe and the United States. With a useful index and a thorough bibliography.
Edwin R.A. Seligman 1861-1939] was an eminent economist and authority on tax issues. He was admitted to the New York State bar in 1884 and in the same year received an appointment as lecturer in the political science department at Columbia University, where he later became a professor of political economy and finance. Seligman was a cofounder of the American Economic Association, serving as Its president from 1902-1904, and was later president of the National Tax Association (1913-1915). He served as an adviser to New York State and New York City tax commissions and acted as consultant to the League of Nations (1922-1923) and the government of Cuba in 1931. He was the editor in chief of the Encyclopedia of the Social Sciences and editor of the Columbia University series Studies in History, Economics and Public Law. He was the author of numerous titles on taxation and economics including The Shifting and Incidence of Taxation (1892; 3rd ed., 1910), Progressive Taxation in Theory and Practice (1894; 2nd ed. 1908), Economic Interpretation of History (1902; 2nd ed. 1907), Principles of Economics (1907), Studies in Public Finance (1925) and Essays in Economics (1925).
"Professor Seligman's advocacy of the income tax in the various papers which were incorporated in this book] was an important factor in educating the American public to the point where the passage of the Sixteenth Amendment and of the law of 1913 was possible."
--5 Columbia Law Review (1915) 292

Cunningham's economic analysis of Texas's state and local tax policy includesdeveloping recommendations for phasing out local ad valorem property taxes infavor of new and/or additional state and local sales taxes.

Written in a lucid and readable style, E-commerce and International Taxation; Legal Problems affecting the taxation of Online transactions is rich in information and discussion about problems and challenges that are experienced during this transition period from brick and mortar commerce to electronic commerce, one of them being how and through which means an online transaction can be taxed taking into account that parties are living in different jurisdiction with differing legal systems. Again the existing laws are based more on brick and mortar commerce than e-commerce. The existing ideas of permanent establishment, residence and source are almost loosing their meaning when it comes to online transacting. Goods do not necessarily deliver through physical borders but abstract one.The book will prove very useful to the reader and lay a foundation for further discussion.

Reprint of the first edition. At the time of its publication there were other popular treatises on the subject in use by American lawyers, but the particularly American viewpoint and practicality of Benedict's treatise enabled it to surpass the others. Now in its seventh edition, it is still the premier work on the subject. In addition to covering American maritime law and practice in the courts, Benedict includes comprehensive discussions of trial by jury, the ancient jurisdiction of the English admiralty, the strife between the Common Law Courts and the Admiralty in the 16th and 17th centuries, the English admiralty at the time of the American Revolution; and the admiralty jurisdiction of the state courts of admiralty, the British colonies, Scotland and Ireland, France and other portions of Continental Europe. An appendix contains rules for the United States Supreme Court, the United States District and Circuit Courts and fee schedules, statutes and forms. Benedict 1800-1880], a noted lawyer and educator, was considered "one of the foremost admiralty lawyers of his day." He developed his expertise in admiralty law during his years as deputy clerk in the United States District Court for the Southern District of New York. Dictionary of American Biography I: 177. CONTENTS I. General View II. Jurisdiction III. Constitutional Construction IV. Admiralty and Maritime Law V. The ancient Jurisdiction of the English Admiralty VI. The strife between the Common Law Courts and the Admiralty in the 16th and 17th Centuries VII. The English Admiralty at the time of the American Revolution VIII. The Admiralty Jurisdiction of Scotland and Ireland IX. The Admiralty and Maritime Jurisdiction of the British Colonies X. The Jurisdiction of the State Courts of Admiralty XI. The Admiralty and Maritime Jurisdiction of France and other portions of Continental Europe XII. "Admiralty" and "Maritime" XIII. Trial by Jury-Suits at Common Law-Suits in Personam-Commerce XIV. The Maritime Law-Maritime Contracts XV. Ships and Vessels XVI. Seas-Lakes-Rivers XVII. The Question considered on Authority XVIII. Admiralty Practice-The Organization of the Courts XIX. The Practice of the American Admiralty Courts historically considered XX. The General Character and Course of Admiralty Proceedings XXI. Practice of the District Court.-The Libel XXII. Commencement of the Suit XXIII. Mesne Process XXIV. Interlocutory Sale or Delivery of Property XXV. Return of Process-Default-Appearance XXVI. The Pleadings after the Libel XXVII. Amendments and Supplemental Pleadings XXVIII. Stipulation and Bail XXIX. Seamen's Wages XXX. Prize Causes XXXI. Hearing XXXII. Decree XXXIII. Execution XXXIV. Petitions-Motions-Orders-Rules-Notices XXXV. Admiralty and Maritime Crimes XXXVI. Limitations XXXVII. THE CIRCUIT COURTS OF THE UNITED STATES. Their Jurisdiction and Practice in Admiralty and Maritime Cases XXXVIII. THE SUPREME COURT OF THE UNITED STATES. Its Jurisdiction and Practice in Admiralty and Maritime Cases APPENDIX.

The Tax Code is more than 15,000 pages, so it's understandable that people turn to experts, to help them pay their taxes, or to help avoid paying them. The purpose of this book is to explain almost every one of the most popular arguments presented to Federal Courts, to explain why one need not pay income tax. Citations and results are also provided so that the reader may be in a better position to decide whether or not to make one argument or another. Each non-payment contention is stated and then followed up by the pertinent laws, and a series of cases that have ruled on that contention - with the results. To maintain accuracy, all statements of law have been taken from official IRS documentation, and citations are provided for every case mentioned. After reading of this book, one will be in an excellent position to make a decision whether or not to file a truthful return and pay the taxes requested, or to try making one or more of the arguments presented in this book

"The Tax Law of Associations" summarizes the law concerning acquisition and maintenance of associations' tax exemption. It explores various other bodies of tax law applicable to exempt associations, including the private inurement doctrine, the intermediate sanctions rules, the lobbying rules, and the unrelated business restrictions. Coverage also includes: the political activities rules, including the use of political action committees by associations; associations' use of for-profit subsidiaries; supporting organizations; involvement in partnerships and other joint ventures; as well as charitable giving and fundraising rules.

This scarce antiquarian book is included in our special Legacy Reprint Series. In the interest of creating a more extensive selection of rare historical book reprints, we have chosen to reproduce this title even though it may possibly have occasional imperfections such as missing and blurred pages, missing text, poor pictures, markings, dark backgrounds and other reproduction issues beyond our control. Because this work is culturally important, we have made it available as a part of our commitment to protecting, preserving and promoting the world's literature.

Fully updated each year,Taxation: Policy and Practice continues to provide coverage of the UK's tax system as it has for 16 years. It is an excellent aid to support a first course in tax, or as a general introduction to this topic. Written in an accessible style with many examples, activities and questions throughout, this textbook gives the reader a thorough understanding of the UK's taxation principles and current practices. The companion website provides additional questions and answers, links to other tax materials available online and commentary on tax developments as they occur throughout the year. "An excellent balance of practice and theory, without non essential detail, make this the first choice student text for UK tax" - Professor John Hasseldine, University of Nottingham

In The New Income Tax Scandal, tax historian John C. Garrison contends that if theincome tax were applied according to the actual intent of the 16th Constitutional(or Income Tax) Amendment, living expenses such as food, shelter and health care, necessary to keep workers fit to produce income, would be as tax deductibleas the costs of doing business. Gleaned from 20 years of historical research andtax reform activism, this book reveals new shocking and scandalous findings aboutour income tax system.Inside these pages, you'll discover: *How Congress illegally converted the income tax from an excise tax to a direct tax*How through this misdeed, Congress has swindled workers out of millions andtramples on their political freedoms*How the intent of the 16th Amendment, which included the income tax as a tax onthe rich, was later betrayed by Congress to include all the workers*How legal precedents showing a worker's labor to be income-producing propertyare suppressed by federal judges to prevent the deduction of living expenses*How federal courts act outside the law and judges lie and break the rules to coverup income tax corruption*A proposed new tax system for resolving the current inequitiesAs preparation for public discourse, The New Income Tax Scandalprovides vitalknowledge of what is at stake as our government considers tax reform.

Document from the year 2008 in the subject Law - Tax / Fiscal Law, printed single-sided, grade: keine, keine, language: English, abstract: Translation and commentation of the German Federal Tax Court (Bundesfinanzhof) Decision of 20 August 2008 regarding the classification of an US-LLC (US Limited Liability Company) and introduction into the so called 'analogy comparison' (Typenvergleich) for the classification of foreign companies for German tax purposes(German/English version). The intention of this short compendium is to provide the international tax expert community respectively (tax) managers dealing with international (partnership) cases with a first familiarization with the concept of foreign company classification for German tax purposes based on a so called 'analogy comparison' (Typenvergleich). For this purpose the Bundesfinanzhof decision of 20 August 2008 - regarding the classification of an US-LLC - shall serve as an example and is thus translated and commented in this sense.