Global Issues In Income Taxation

Autor: Daniel J. Lathrope
Publisher: West Academic
ISBN: 9780314188069
File Size: 14,34 MB
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This concise book is designed to provide professors teaching an introductory federal income taxation course with supplementary materials to introduce students to comparative and international tax topics. The book is accessible to students early in the course. An introductory chapter covers the structure of global tax systems and income taxes, as well as the various concepts of "income" employed by different tax systems. Coverage also includes chapters exploring the comparative tax treatment of in-kind benefits, gifts and inheritances, deductions, the taxable unit and income splitting rules, and capital gains. A separate chapter explores the issues raised when income is earned in international transactions. Basic international tax coverage includes an introduction to taxation based on source or residence/citizenship, avoidance of double taxation, tax deferral, transfer pricing, and tax treaties. The book includes both domestic and foreign cases, authorities, and statutes, as well as explanatory text. Because of its coverage, this text also is an excellent vehicle for exploring tax policy issues.

Global Perspectives On Income Taxation Law

Autor: Reuven Shlomo Avi-Yonah
Publisher: Oxford University Press, USA
ISBN: 0195321367
File Size: 71,72 MB
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In 'Global Perspectives on Income Taxation Law', Avi-Yonah covers basic, corporate and international tax law from a comparative perspective. The book both supplements readings in U.S. tax law courses and serves as a textbook for a comparative tax law class.

International Taxation Handbook

Autor: Colin Read
Publisher: Elsevier
ISBN: 0750683716
File Size: 33,73 MB
Format: PDF, Docs
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International taxation is evolving in response to globalization, capital mobility, and the increased trade in services, and introduces international tax practitioner, student and researcher to the theory, practice, and international examples of the changing landscape. Models of tax competition in a flat and connected world are very different than those necessary to ensure compliance in a world dominated by cross-border flows of goods and repatriation of profits. Taxes on consumption, e-commerce, and services are looming innovations in future of international taxation. Tax coordination and standardization are immense challenges in a world in which the movement of value is increasingly subtle and hard to detect. And as corporations and individuals become more sophisticated in the internationalization of flows of capital, our models must become more sophisticated in their scope and inclusion. In the era when trade was dominated by the exchange of manufactured goods, international taxation was designed to protect domestic industries, create tax revenue, prevent evasion, and promote compliance. The traditional toolbox of customs duties, tariffs, and taxes on repatriated profits must be augmented as the movement of goods across borders represents a much smaller fraction of trade and as international taxation policy is increasingly used to attract foreign corporations rather than discourage branch offices. International taxation models that can better tax services, track international flows of capital, and allow a nation to compete in a world market for capital formation are the tools of the modern tax practitioner. International tax policy is now viewed as an integral part of economic policy. This approach is bound to accelerate as the world becomes increasingly flat and better connected. Economic progress is more and more influenced by the movement of services and information, movements that are no longer through ports but through fiber optic lines. This book contributes to the growing literature on international taxation by bringing together theory and experience, current practices and innovation, and our current understanding of some of the challenges now facing and arguably frustrating current international taxation policy. The book will create new avenues of research for scholars, a new awareness for students of International Taxation, and new possibilities for international tax practitioners. The models and examples presented here suggest that there are serious problems with measurability of flows of services and information, and points to an increasingly need for greater harmonization of international taxation, perhaps through coordinated consumption-tax oriented approaches. * Describe the rapidly evolving role of International Taxation in a globalizing information economy * Present theoretical models that act as the basis for successful international tax competition * Describe the experiences and innovations of representative internationalized countries * Discuss some new approaches to International Taxation * Makes the case for new models of international taxation in an increasingly global information world

Philosophical Explorations Of Justice And Taxation

Autor: Helmut P Gaisbauer
Publisher: Springer
ISBN: 3319134582
File Size: 29,72 MB
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This volume presents philosophical contributions examining questions of the grounding and justification of taxation and different types of taxes such as inheritance, wealth, consumption or income tax in relation to justice and the concept of a just society. The chapters cover the different levels at which the discussion on taxation and justice takes place: On the principal level, chapters investigate the justification and grounding of taxation as such and the role taxation plays and should play in the design of justice, be it for a just society or a just world order. On a more concrete level, chapters present discussions of these general reflections in more depth and examine different types of taxation, tax systems and their design and implementation. On an applied level, chapters discuss certain specific taxes, such as wealth and inheritance taxes, and examine whether or not a certain tax should be favored and for what reasons as well as why it is just to target certain kinds of assets or income. Finally, this volume contains chapters that discuss the central issue of international and global taxation and their relation to global justice.

Significant Current Issues In International Taxation

Autor: Ahmed Riahi-Belkaoui
Publisher: Praeger Pub Text
ISBN: 9781567201857
File Size: 36,10 MB
Format: PDF
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Riahi-Belkaoui outlines a systematic approach that helps U.S. multinationals operating worldwide reduce their tax burden. Embedded in this approach are five issues crucial to planning a successful multinational tax strategy: an appreciation of the principles of taxation and the U.S. taxation of foreign income; the choice of a transfer pricing method; the use of tax vehicles for exporting, and the efficient use of value-added taxation. Riahi-Belkaoui explores each of these issues in a clear, concise manner. His book will be useful not only to professionals in international business and international tax experts, but also to their colleagues in the academic community.

Tax Law Design And Drafting

Autor: Victor Thuronyi
Publisher: International Monetary Fund
ISBN: 9781557756336
File Size: 13,47 MB
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A comprehensive guide to income tax legislation, this book is the second of two volumes dealing with tax legislation from a comparative law perspective. Distilled from the IMF Legal Department's extensive experience, the book covers a wide range of issues in both domestic and international taxation. It also includes the most extensive bibliography currently available of the national tax laws of IMF member countries.

Elements Of International Income Taxation

Autor: Philippe Malherbe
Publisher: Bruylant
ISBN: 2802750542
File Size: 18,89 MB
Format: PDF
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Income taxation is the fuel and vector of the economic policy of many states. This concise book, destined to students, practitioners and policy makers, explains the issues of taxation of transnational income in a world of sovereign states: how to prevent unjust and inefficient double taxation of the same income, by allocating the tax base between source and residence state and properly allowing in the latter for the tax levied in the former? How to prevent abuse by taxpayers or states, furthering tax evasion or avoidance and causing other but equally significant injustices and inefficiencies? Solutions developed over a century of practice are analyzed. That field of the legal art & science is still young and the paradigm for ideal taxation in the global village of the XXIst century is yet to be invented. An appendix includes the juxtalinear texts of the OECD and UN Model Conventions.

The Challenges Of Tax Reform In A Global Economy

Autor: James Alm
Publisher: Springer Science & Business Media
ISBN: 9780387299129
File Size: 20,72 MB
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This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book’s general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.

A Fine Mess

Autor: T. R. Reid
Publisher: Penguin
ISBN: 0735223963
File Size: 27,31 MB
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New York Times bestelling author T. R. Reid travels around the world to solve the urgent problem of America's failing tax code, unravelling a complex topic in plain English - and telling a rollicking story along the way. The U.S. tax code is a total write-off. Crammed with loopholes and special interest provisions, it works for no one except tax lawyers, accountants, and huge corporations. Not for the first time, we have reached a breaking point. That happened in 1922, and again in 1954, and again in 1986. In other words, every thirty-two years. Which means that the next complete overhaul is due in 2018. But what should be in this new tax code? Can we make the U.S. tax system simpler, fairer, and more efficient? Yes, yes, and yes. Can we cut tax rates and still bring in more revenue? Yes. Other rich countries, from Estonia to New Zealand to the UK—advanced, high-tech, free-market democracies—have all devised tax regimes that are equitable, effective, and easy on the taxpayer. But the United States has languished. So byzantine are the current statutes that, by our government’s own estimates, Americans spend six billion hours and $10 billion every year preparing and filing their taxes. In the Netherlands that task takes a mere fifteen minutes! Successful American companies like Apple, Caterpillar, and Google effectively pay no tax at all in some instances because of loopholes that allow them to move profits offshore. Indeed, the dysfunctional tax system has become a major cause of economic inequality. In A Fine Mess, T. R. Reid crisscrosses the globe in search of the exact solutions to these urgent problems. With an uncanny knack for making a complex subject not just accessible but gripping, he investigates what makes good taxation (no, that’s not an oxymoron) and brings that knowledge home where it is needed most. Never talking down or reflexively siding with either wing of politics, T. R. Reid presses the case for sensible root-and-branch reforms with a companionable ebullience. This affects everyone. Doing our taxes will never be America's favorite pastime, but it can and should be so much easier and fairer.