Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

This book examines the coherent international tax regime that is embodied in both the tax treaty network and in domestic laws, and the way it forms a significant part of international law, both treaty based and customary. The practical implication is that countries are not free to adopt any international tax rules they please, but rather operate in the context of the regime, which changes in the same ways international law changes over time. Thus, unilateral action is possible, but is also restricted, and countries are generally reluctant to take unilateral actions that violate the basic norms that underlie the regime. The book explains the structure of the international tax regime and analyzes in detail how US tax law embodies the underlying norms of the regime.

Income tax --- Business enterprises, Foreign --- Aliens --- Double taxation --- Foreign income --- Taxation --- Law and legislation --- Double taxation. --- Law and legislation. --- Foreign income. --- Law --- General and Others --- Income tax - Foreign income --- Business enterprises, Foreign - Taxation - Law and legislation --- Aliens - Taxation - Law and legislation --- Noncitizens --- International taxation (Double taxation) --- Taxation, Double --- Conflict of laws --- Foreign income, Taxation of --- Taxation of foreign income

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Taxation --- Law and legislation. --- Droit fiscal international

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

"Encapsulating the multitude of challenges faced by the international corporate tax regime, this timely Research Handbook provides an in-depth comparative legal analysis of corporate income tax as it is practiced across the world. Beginning with four foundational chapters exploring the purpose and history of corporate tax, the Handbook goes on to provide a synthesis of the key issues in corporate taxation within the US regime, addressing some of the cutting-edge normative issues in designing a corporate tax. It then proceeds to set this against the experience in the EU and eleven other countries including the UK, Canada, China, Japan, India, Brazil and New Zealand. A further section on corporate tax planning includes careful analysis of such issues as corporate tax shelters, economic substance, social responsibility and governance, before final, horizon-scanning chapters consider the future of corporate tax and whether a new form of corporate tax might be possible. With a variety of paths to reform proposed throughout, this Research Handbook will prove an invigorating read for tax scholars working on taxation and tax law as well as for tax practitioners and those in fiscal policy seeking ways to improve, or navigate, the current state of affairs in international corporate tax law"--

Corporations --- תאגידים --- Comparative law. --- משפט משוה. --- Taxation. --- מסוי.

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Etats-Unis --- Israël --- Italie --- Chine --- Japon --- Russie --- Allemagne --- Australie --- Canada --- France --- Espagne --- Brésil --- Suède --- Belgique --- Pays-Bas --- Income tax