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The Resource Global perspectives on income taxation law

Global perspectives on income taxation law

Label
Global perspectives on income taxation law
Title
Global perspectives on income taxation law
Creator
Subject
Language
eng
Summary
This book covers 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
http://library.link/vocab/creatorName
  • Avi-Yonah, R.S
  • Sartori, N
  • Marian, O
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • income tax law
  • tax law
  • deductions
  • tax unit
  • tax accounting
  • capital gains
  • capital loss
  • tax avoidance
  • business tax
  • residence
Label
Global perspectives on income taxation law
Instantiates
Publication
Extent
XIX, 181 p.
Isbn
9780195321357
Label
Global perspectives on income taxation law
Publication
Extent
XIX, 181 p.
Isbn
9780195321357

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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