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Capturing the core challenges faced by the international tax
regime, this timely Research Handbook assesses the impacts of these
challenges on a range of stakeholders, evaluating various paths to
reform at a time when international tax policy is a topic high on
politicians’ agendas.  Expert international contributors
present an array of perspectives and approaches to research in the
field, but all consider the necessity of fundamental reforms. The
Research Handbook offers a reappraisal of the foundations and core
concepts of the international tax regime, highlighting the need to
adjust nineteenth and twentieth century solutions to the challenges
of the twenty-first century. Chapters look at the challenges of
embracing globalization, the interdependence of world economics,
the ensuing impossibility of truly unilateral international tax
policy, and the need to accommodate the expanding cast of players
on the political map. Â With a variety of paths to reform
suggested throughout, this Research Handbook will prove an
invigorating read for law scholars working on taxation law as well
as practitioners and policy makers seeking ways to improve, or
navigate, the current state of affairs with international tax law.
Comprising original essays written by top legal scholars, this
innovative volume is the most comprehensive collection to date of
independent academic work exploring the relationship between tax,
law and development. Contributors cover a range of tax issues,
drawing on economic, political, social, and institutional
perspectives to offer a comprehensive view of how tax laws affect
and are affected by human economic development. Hailing from across
the globe, contributors offer expert insight into tax issues in
China, Brazil, South Africa, India, and other developing countries.
Following a thorough examination of current policy approaches to
tax problems in developing nations, the writers conclude that new
solutions are needed, and outline a number of groundbreaking ideas
and proposals designed to mitigate many of the problems associated
with tax law and economic development. Professors, students, and
researchers with an interest in tax, law, development, and
globalization will find much to admire in this critical and
groundbreaking addition to the literature. Contributors include: Y.
Brauner, A. Christians, T. Dagan, A.P. Dourado, T. Gutuza, A.C.
Infanti, C.D. Luke, L. Philipps, P. Pistone, L.E. Schoueri, M.
Stewart, C. Wei
In 2017, the U.S. adopted the most far reaching changes to its
international tax laws since 1962. This updated edition reflects
these changes and provides law teachers with a relatively simple,
easy to use casebook to teach U.S. international taxation. The
field is notoriously complex, more so, perhaps, than any other area
of Federal tax law. The focus is on how the details of the tax law
fit into a broader structure, which is described in the
introduction. The book enables students to fit the particular
issues they are working on into a larger context, to develop an
intuition for where the problem areas may lie.
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