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Global Perspectives on Income Taxation Law (Paperback)
Loot Price: R1,413
Discovery Miles 14 130
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Global Perspectives on Income Taxation Law (Paperback)
Series: Global Perspectives Series
Expected to ship within 12 - 17 working days
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In Global Perspectives on Income Taxation Law, Reuven Avi-Yonah,
Nicola Sartori, and Omri Marian cover basic, corporate and
international tax law from a comparative perspective. The book both
supplements readings in US tax law courses and serves as a textbook
for a comparative tax law class. The book starts with a theoretical
analysis of the field of comparative tax law. It then follows the
usual order of topics covered in a basic tax course as taught in
most U.S. law schools, and for each topic, the authors highlight
possible alternatives or policy choices. The authors frequently
consider the U.S. approach as a benchmark, comparing it with
approaches used in other countries which form an interesting
contrast, or a telling similarity. They consider the multiple
purposes of studying comparative tax law: helping to advance
successful tax reforms, cultural understanding, political values,
legal harmonization, and a better understanding of domestic tax
laws.
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