Global Perspectives on Income Taxation Law

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9780195321357: Global Perspectives on Income Taxation 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.

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L'autore:

Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law and Director of the International Tax LLM Program at the University of Michigan Law School. He teaches the basic course on taxation and courses on international taxation, corporate taxation, tax treaties and transnational law. He has published numerous articles on domestic and international tax issues, and is the author of International Tax as International Law: U.S. Tax Law and the International Tax Regime (Cambridge Univ. Press, 2007) and U.S. International Taxation: Cases and Materials (Foundation Press, 2nd ed. 2005, with Brauner & Ring), and co-editor of Comparative Fiscal Federalism: Comparing the U.S. Supreme Court and European Court of Justice Tax Jurisprudence (Kluwer, 2007).Prof. Avi-Yonah graduated summa cum laude from the Hebrew University in 1983, received a PhD in History from Harvard University in 1986, and received a JD magna cum laude from Harvard Law School in 1989. From 1989 to 1993, Prof. Avi-Yonah practiced tax law in Boston and New York, specializing in the international tax aspects of mergers and acquisitions. From 1994 to 2000 he was Assistant Professor of Law at Harvard Law School. He has served as consultant to the U.S. Treasury and the OECD on tax competition issues, and has been a member of the executive committee of the New York State Bar Association Tax Section and of the Advisory Board of Tax Management, Inc. He is currently a member of the Steering Group of the OECD International Network for Tax Research and Chair of the ABA Tax Section Tax Policy Committee, an International Research Fellow of the Oxford University Centre for Business Taxation, and a Trustee of the American Tax Policy Institute. Nicola Sartori holds a temporary chair in "International and comparative taxation" at the University of Modena Law School, Italy, and is also in "Comparative law and economics of taxation" at the International University College

Contenuti:

  • 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

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