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Encapsulating the multitude of challenges faced by the
international corporate tax regime, this timely Research Handbook
provides an in-depth comparative legal analysis of corporate income
tax as it is practiced across the world. Beginning with four
foundational chapters exploring the purpose and history of
corporate tax, the Handbook goes on to provide a synthesis of the
key issues in corporate taxation within the US regime, addressing
some of the cutting-edge normative issues in designing a corporate
tax. It then proceeds to set this against the experience in the EU
and eleven other countries including the UK, Canada, China, Japan,
India, Brazil and New Zealand. A further section on corporate tax
planning includes careful analysis of such issues as corporate tax
shelters, economic substance, social responsibility and governance,
before final, horizon-scanning chapters consider the future of
corporate tax and whether a new form of corporate tax might be
possible. With a variety of paths to reform proposed throughout,
this Research Handbook will prove an invigorating read for tax
scholars working on taxation and tax law as well as for tax
practitioners and those in fiscal policy seeking ways to improve,
or navigate, the current state of affairs in international
corporate tax law.
Elgar Advanced Introductions are stimulating and thoughtful
introductions to major fields in the social sciences and law,
expertly written by the world's leading scholars. Designed to be
accessible yet rigorous, they offer concise and lucid surveys of
the substantive and policy issues associated with discrete subject
areas. This second edition of the Advanced Introduction to
International Tax Law provides an updated and succinct, yet highly
informative overview of the key issues surrounding taxation and
international law from Reuven Avi-Yonah, a leading authority on
international tax. This small but powerful book surveys the nuances
of the varying taxation systems, offering expert insight into the
scope, reach and nature of international tax regimes, as well as
providing an excellent platform for understanding how the
principles of jurisdiction apply to tax and the connected tools
that are used by countries in imposing taxes. New to this edition:
New material on the OECD Base Erosion and Profit Shifting (BEPS)
project Coverage of the EU's Anti Tax Avoidance Package Analysis of
the US Tax Cuts and Jobs Act Key features include: defines and
discusses the main types of jurisdiction to tax explains in depth
both inbound and outbound taxation on both passive and active
income delineates the source of income that is crucial for taxing
non-residents and foreign tax credit discussion of transfer
pricing, a variant of source-based taxation that lies at the heart
of modern efforts to tax corporations at source explains how the
above elements are influenced by tax treaties and looks at the
future of the international tax regime. Composed of concise but
insightful chapters, this revised second edition will prove to be a
key resource for students of international tax law, as well as for
scholars within the fields of tax law, international business law
and international commercial law.
In the last twenty years a critically important debate has
dominated international tax scholarship: whether an international
tax regime exists and if countries are constrained by it within
their own tax legislation. This debate has had major implications
on the current post-financial crisis efforts by governmental
organizations, such as the G20 and OECD, in drafting multilateral
international tax rules. This research review draws upon the most
important papers published in the last two decades to
comprehensively address the increasingly relevant issues of
international tax law.
Elgar Advanced Introductions are stimulating and thoughtful
introductions to major fields in the social sciences and law,
expertly written by the world's leading scholars. Designed to be
accessible yet rigorous, they offer concise and lucid surveys of
the substantive and policy issues associated with discrete subject
areas. This second edition of the Advanced Introduction to
International Tax Law provides an updated and succinct, yet highly
informative overview of the key issues surrounding taxation and
international law from Reuven Avi-Yonah, a leading authority on
international tax. This small but powerful book surveys the nuances
of the varying taxation systems, offering expert insight into the
scope, reach and nature of international tax regimes, as well as
providing an excellent platform for understanding how the
principles of jurisdiction apply to tax and the connected tools
that are used by countries in imposing taxes. New to this edition:
New material on the OECD Base Erosion and Profit Shifting (BEPS)
project Coverage of the EU's Anti Tax Avoidance Package Analysis of
the US Tax Cuts and Jobs Act Key features include: defines and
discusses the main types of jurisdiction to tax explains in depth
both inbound and outbound taxation on both passive and active
income delineates the source of income that is crucial for taxing
non-residents and foreign tax credit discussion of transfer
pricing, a variant of source-based taxation that lies at the heart
of modern efforts to tax corporations at source explains how the
above elements are influenced by tax treaties and looks at the
future of the international tax regime. Composed of concise but
insightful chapters, this revised second edition will prove to be a
key resource for students of international tax law, as well as for
scholars within the fields of tax law, international business law
and international commercial law.
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.
In South and Central America, a movement toward further economic
integration has begun. Those policy actions may one day become part
of a process that could create a single economy including several
Latin American and Caribbean countries. They have significant
implications for policies related to public finances and especially
the countries' tax systems.
In the hope of helping to make the process smoother, and to
foster a better understanding of the policy actions required, the
Inter-American Development Bank studied the impact of trade
integration on taxes. Twelve of these studies are collected in
"Taxation and Latin American Integration," covering such topics as
the impact of trade liberalization on tax revenues and fiscal
balances; harmonization and the instruments needed to achieve it;
tax coordination among different regions of the same country;
globalization and tax competition; tax incentives for foreign
investment; tax treaties; transfer pricing and integration;
exchange of information among tax administrations; economic
integration and pensions; capital income tax coordination; and the
impact of globalization on tax systems.
The book is aimed at students of law, public economics, finance
theory and accounting, as well as judges and legislators. The book
presents in a comprehensive and detailed manner the U.S. tax system
and its terms of art. It explains how the system works and how the
tax liability of the taxpayers is determined. The book also
discusses, in a structured, analytical, and friendly language, the
question of "why": why Congress and the courts have established
these multiple statutory rules and precedents and what is the logic
underlying them; what are the economic and social principles that
help in understanding the complex and interdisciplinary system of
the American tax structure. In addition, the book explains the
basic rules of foreign tax systems, the understanding of which is
essential for practicing tax in our "global village". The authors
have been engaged in researching and teaching tax law, public
finance, and fiscal legislation for over forty years in the U.S.
and around the world. Their broad perspective and professional
experience allows them to offer, in addition to describing the
current system, constructive criticism and alternatives as well,
which can lead to a dramatic improvement in the tax system, to the
reduction of social gaps and poverty and to increased economic
efficiency, which eventually will be transformed into sustainable
economic growth.
This book examines the coherent international tax regime that is
embodied in both the tax treaty network and in domestic laws, and
the way it forms a significant part of international law, both
treaty based and customary. The practical implication is that
countries are not free to adopt any international tax rules they
please, but rather operate in the context of the regime, which
changes in the same ways international law changes over time. Thus,
unilateral action is possible, but is also restricted, and
countries are generally reluctant to take unilateral actions that
violate the basic norms that underlie the regime. The book explains
the structure of the international tax regime and analyzes in
detail how US tax law embodies the underlying norms of the regime.
This book examines the coherent international tax regime that is
embodied in both the tax treaty network and in domestic laws, and
the way it forms a significant part of international law, both
treaty based and customary. The practical implication is that
countries are not free to adopt any international tax rules they
please, but rather operate in the context of the regime, which
changes in the same ways international law changes over time. Thus,
unilateral action is possible, but is also restricted, and
countries are generally reluctant to take unilateral actions that
violate the basic norms that underlie the regime. The book explains
the structure of the international tax regime and analyzes in
detail how US tax law embodies the underlying norms of the regime.
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