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.
The book both supplements readings in U.S. tax law courses and serves as a textbook for a comparative tax law class.
This book considers the implications for the domestic and international tax systems of the growth of e-commerce.
The book will also be of interest to tax law practitioners and other tax specialists, migration experts, and academics investigating one of the crucial political issues of our time.
This book – the only full-scale comparative analysis of the tax jurisprudence of the two judicial systems, now in an updated second edition – asks: Why this divergence?
Featuring selections by expert contributors from a variety of ideological and demographic backgrounds, the volume is designed to encourage students to reexamine and deepen their understanding of U.S. constitutional law in light of the ...
The book describes the difficulties of the current international corporate income tax system.
This innovative work provides a comprehensive introduction to foreign approaches to income taxation for academics, practitioners, and policymakers.
This is the first book to give a collective treatment of philosophical issues relating to tax. The tax system is central to the operation of states and to the ways in which states interact with individual citizens.
Travel makes up the biggest chunk of business-to-consumer (B2C) e-commerce, accounting for about one-third of online consumer spending. ... 64 'A Perfect Market: A Survey of E-commerce', The Economist, 15 May 2004, pp. 3— 16.
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 ...