Samenvatting

• Broad jurisdictional coverage, including non-OECD countries
• Identifies tax policy alternatives
• Arranged topically and easy to navigate
• Focuses on essential, not esoteric, tax concepts
• Provides theoretical background for the study of comparative tax law

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.


Readership: Tax professors, tax students, tax attorneys.

Table of Contents:

Introduction
Ch. 1: Some Theoretical Aspects of Comparative Taxation
Ch. 2: Taxable Income
Ch. 3: Deductions
Ch. 4: The Taxpaying Unit
Ch. 5: Tax Accounting
Ch. 6: Taxation of Gains and Losses
Ch. 7: Tax Avoidance
Ch. 8: Selected Business Tax Issues
Ch. 9: Selected International Tax Issues
Conclusion

Rubriek / NUR

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