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This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.

Taxes --- Foreign trade. International trade --- Comparative law --- International private law --- Política fiscal --- Desenvolupament econòmic --- Private international law. --- Conflict of laws. --- Public finance. --- Private International Law, International & Foreign Law, Comparative Law . --- Financial Law/Fiscal Law. --- Cameralistics --- Public finance --- Public finances --- Currency question --- Choice of law --- Conflict of laws --- Intermunicipal law --- International law, Private --- Private international law --- Law --- Legal polycentricity --- Desenvolupament --- Economia --- Política econòmica --- Creixement econòmic --- Creixement negatiu (Economia) --- Desenvolupament humà (Sociologia) --- Dones en el desenvolupament --- Educació i desenvolupament econòmic --- Industrialització --- Model de creixement de Solow --- Subdesenvolupament --- Desenvolupament sostenible --- Educació per al desenvolupament --- Política de desenvolupament --- Societat de consum --- Càrrega fiscal --- Fiscalitat --- Imposició --- Règim fiscal --- Sistema fiscal --- Tributació --- Reforma fiscal --- Harmonització fiscal --- Retencions fiscals --- Civil law --- Australie --- Belgique --- Brésil --- Croatie --- France --- Hong Kong --- Israël --- Italie --- Japon --- Maldives --- Pays-Bas --- Pologne --- Portugal --- Afrique du Sud --- Ouganda --- Royaume-Uni --- Etats-Unis --- Venezuela

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This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.

Taxes --- Foreign trade. International trade --- Comparative law --- International private law

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This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem.  The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated. 

General ethics --- Financial law --- ethiek --- financieel recht

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This title presents twenty-nine topics, prepared by leading scholars in more than 20 countries, providing a comparative analysis of cutting-edge legal topics of the 21st century. Considering topics of vital moment to contemporary legal scholars, the title includes pieces on Surrogate Motherhood, The Balance of Copyright in Comparative Perspective, International Law in Domestic Systems, Constitutional Courts as "Positive Legislators," Same-sex Marriage, Climate Change and the Law, The Regulation of Private Equity, Hedge Funds, and State Funds, and Regulation of Corporate Tax Evasion. Each chapter surveys legal developments in the U.S. and Canada, Europe, Asia, Latin and South America, Africa, and the Middle East in a format that permits the reader easy access to similarities and differences in the approaches of the selected national regimes. This comprehensive volume tells the story of parallel trends in the evolution of legal doctrine despite jurisdictional, cultural, and political barriers. While each of the covered countries stands alone as a sovereign, in a technologically advanced world their disparate systems nonetheless have converged to adopt comparable strategies in dealing with complex legal issues. The volume is a critical addition to the library of any scholar hoping to keep abreast of the major trends in contemporary law.

Comparative law -- Congresses. --- Law -- Congresses. --- Comparative law --- Law --- Law, Politics & Government --- Law, General & Comparative --- Law. --- Civil law. --- Private international law. --- Conflict of laws. --- International law. --- Comparative law. --- Public law. --- Constitutional law. --- Private International Law, International & Foreign Law, Comparative Law. --- Fundamentals of Law. --- Theories of Law, Philosophy of Law, Legal History. --- Public Law. --- Civil Law. --- Constitutional Law. --- Philosophy. --- Private International Law, International & Foreign Law, Comparative Law . --- Constitutional law --- Constitutional limitations --- Constitutionalism --- Constitutions --- Limitations, Constitutional --- Public law --- Administrative law --- Law, Civil --- Private law --- Roman law --- Interpretation and construction --- Law—Philosophy. --- Public law . --- Acts, Legislative --- Enactments, Legislative --- Laws (Statutes) --- Legislative acts --- Legislative enactments --- Jurisprudence --- Legislation --- Choice of law --- Conflict of laws --- Intermunicipal law --- International law, Private --- International private law --- Private international law --- Legal polycentricity --- Civil law