Income Tax In Common Law Jurisdictions

Author : Peter Harris
Publisher : Cambridge University Press
ISBN 13 : 1139461206
Total Pages : pages
Book Rating : 4.07/5 ( download)

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Download or read book Income Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820 written by Peter Harris and published by Cambridge University Press. This book was released on 2006-11-16 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This book was first published in 2006. Many common law countries inherited British income tax rules. Whether the inheritance was direct or indirect, the rationale and origins of some of the central rules seem almost lost in history. Commonly, they are simply explained as being of British origin without more, but even in Britain the origins of some of these rules are less than clear. This book traces the roots of the income tax and its precursors in Britain and in its former colonies to 1820. Harris focuses on four issues that are central to common law income taxes and which are of particular current relevance: the capital/revenue distinction, the taxation of corporations, taxation on both a source and residence basis, and the schedular approach to taxation. He uses an historical perspective to make observations about the future direction of income tax in the modern world.

Author : Peter Harris
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.34/5 ( download)

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Download or read book Income Tax in Common Law Jurisdictions written by Peter Harris and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Robert F. W. van Brederode
Publisher :
ISBN 13 : 9789041149459
Total Pages : 0 pages
Book Rating : 4.57/5 ( download)

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Download or read book Legal Interpretation of Tax Law written by Robert F. W. van Brederode and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals comparatively with tax law interpretation in economies engaged in cross-border investment at a global level. Authors from eleven jurisdictions provide detailed analysis and commentary on various tax law topics and issues, such as: methods of tax law interpretation; how the judiciary is organized as regards tax law; the role, if any, of the central goverment's high court in providing precedent and guidelines for interpretation; external sources a court can consider when interpreting legislation; constitutional restrictions on interpretation of legislation; prevalence of the general anti-avoidance rule (GAAR); "transplanted" categories (an undefined term is clarified through the meaning of that same term in another law); the concept of "ordinary income"; the concept of "capital" expenses; interpretation of tax treaties; and interrelation of judicial interpretation and administrative interpretation

Author : Peter Harris
Publisher : Cambridge University Press
ISBN 13 : 9780521853118
Total Pages : 520 pages
Book Rating : 4.17/5 ( download)

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Download or read book International Commercial Tax written by Peter Harris and published by Cambridge University Press. This book was released on 2010-07-22 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues.

Author : Mechanics and Metals National Bank
Publisher :
ISBN 13 :
Total Pages : 66 pages
Book Rating : 4.6B/5 ( download)

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Download or read book Seventy Points on the Income Tax written by Mechanics and Metals National Bank and published by . This book was released on 1920 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Victor Thuronyi
Publisher : Kluwer Law International B.V.
ISBN 13 : 904116720X
Total Pages : 362 pages
Book Rating : 4.00/5 ( download)

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Download or read book Comparative Tax Law written by Victor Thuronyi and published by Kluwer Law International B.V.. This book was released on 2016-04-20 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): • general anti-avoidance rules; • court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; • statutory interpretation; • inflation adjustment rules and the allowance for corporate equity; • value added tax systems; • concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”; • corporate-shareholder tax systems; • the relationship between tax and financial accounting; • taxation of investment income; • tax authorities’ ability to obtain and process information about taxpayers; and • systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.

Author : Donald B. Tobin
Publisher :
ISBN 13 : 9780314287861
Total Pages : 0 pages
Book Rating : 4.68/5 ( download)

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Download or read book Principles of Federal Income Taxation of Individuals written by Donald B. Tobin and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Softbound - New, softbound print book.

Author : Peter Harris
Publisher : Cambridge University Press
ISBN 13 : 9780521870832
Total Pages : 600 pages
Book Rating : 4.36/5 ( download)

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Download or read book Income Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820 written by Peter Harris and published by Cambridge University Press. This book was released on 2006-11-16 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt: Publisher Description

Author : Guglielmo Maisto
Publisher : IBFD
ISBN 13 : 9087220138
Total Pages : 435 pages
Book Rating : 4.36/5 ( download)

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Download or read book Courts and Tax Treaty Law written by Guglielmo Maisto and published by IBFD. This book was released on 2007 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: A detailed and comprehensive study of the issues faced by judiciaries when dealing with tax treaty law cases. It begins with an overview of some of the questions that domestic courts have to deal with when facing treaty cases. It then provides a comparative look into the structure of tax judiciaries and the issues raised by the burden of proof in cases dealing with the application of tax treaties. The different approaches of judiciaries of common law and civil law countries are also taken into consideration. A particular focus is devoted to the interaction between European law principles and bilateral tax treaties, both from the point of view of national judges and the Court of Justice of the European Communities, as well as the relevance of foreign court decision in interpreting tax treaties and the twofold influence between decisions issued by national courts and the Commentaries to the OECD Model Tax Convention. Individual country surveys provide an in-depth analysis on how national courts face cases dealing with the application of tax treaties, with a particular emphasis on issues raised by tax treaty interpretation. Lastly, the book deals with issues raised by judicial treaty override, proposes solutions to resolve judicial errors in the context of international tax law and analyses the procedural conditions for the implementation of tax treaty obligations under domestic law.

Author : Victor Thuronyi
Publisher : Kluwer Law International
ISBN 13 : 9789041167194
Total Pages : 360 pages
Book Rating : 4.96/5 ( download)

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Download or read book Comparative Tax Law written by Victor Thuronyi and published by Kluwer Law International. This book was released on 2016-09-06 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although the details of tax law are literally endless--differing not only from jurisdiction to jurisdiction but also from day-to-day--structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): general anti-avoidance rules; court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; statutory interpretation; inflation adjustment rules and the allowance for corporate equity; value added tax systems; concepts such as "tax", "capital gain", "tax avoidance", and "partnership"; corporate-shareholder tax systems; the relationship between tax and financial accounting; taxation of investment income; tax authorities' ability to obtain and process information about taxpayers; and systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors' clear identification of the underlying patterns and fundamental structures that all tax systems have in common--as well as where the differences lie--guides the reader and offers resources for further research.