Comparative income taxation: a structural analysis
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York, NY
Aspen Publ. [u.a.]
2010
|
| Ausgabe: | 3. ed. |
| Schriftenreihe: | the Aspen Treatise Series
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXVII, 560 S. |
| ISBN: | 9780735590120 0735590125 |
Internformat
MARC
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| 100 | 1 | |a Ault, Hugh J. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Comparative income taxation |b a structural analysis |c principal authors: Hugh J. Ault ; Arnold, Brian J. Contributing authors: Guy Gest ... |
| 250 | |a 3. ed. | ||
| 264 | 1 | |a New York, NY |b Aspen Publ. [u.a.] |c 2010 | |
| 300 | |a XXVII, 560 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
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| 700 | 1 | |a Arnold, Brian J. |e Verfasser |4 aut | |
| 700 | 1 | |a Gest, Guy |e Sonstige |4 oth | |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-018866644 | ||
Datensatz im Suchindex
| _version_ | 1804140996456349696 |
|---|---|
| adam_text | Table
of
Contents
Acknowledgements
xvii
Preface
xix
Table of Abbreviations
xxi
Introduction
xxv
Part One
General Description
1
Australia
3
Prof. Richard
Vann
1.
History of the Income Tax
3
2.
Constitutional Issues
4
3.
Tax Rates
5
4.
Composition of the Fiscal System
6
5.
Basic Stracture of the Income Tax
6
6.
Tax Legislation
8
6.1.
Legislative Process
8
6.2.
Statutory Style
9
6.3.
Statutory Interpretation
11
7.
Courts Dealing with Tax Matters
13
7.1.
Appeal Processes
13
7.2.
Judicial Expertise
14
8.
Tax Administration
15
9.
General Principles
18
9.1.
Relationship between Tax and Financial Accounting
18
9.2.
Respect for Legal Form
19
Table
of Contents
9.3.
Tax Avoidance and Anti-avoidance Legislation
20
10.
Sources on Tax Law
24
Canada
27
Brian J. Arnold
1.
History of the Income Tax Act
27
2.
Constitutional Issues
27
3.
Tax Rates
28
4.
Composition of the Fiscal System
29
5.
Basic Structure of the Income Tax
29
6.
Tax Legislation
32
6.1.
Tax Legislative Process
32
6.2.
Statutory Style
32
6.3.
Statutory Interpretation
33
7.
Courts Dealing with Tax Matters
35
8.
Tax Administration
36
9.
General Principles
38
9.1.
Relationship Between Tax and Financial
Accounting
38
9.2.
Respect for Civil or Private Law Form
39
9.3.
Anti-avoidance Doctrines and Rules
40
10.
Sources of Tax Law
43
France
45
Prof. Guy
Gest
1.
History
45
2.
Constitutional Issues
47
3.
Tax Rates
48
3.1.
Progressive Individual Income Tax
(IR)
48
3.2.
Flat-Rate Individual Income Taxes
49
3.3.
Corporate Income Tax
49
4.
Basic Structure of the Fiscal System
49
5.
Basic Structure of the Income Tax
50
5.1.
Income Taxes on Individuals
50
5.2.
Corporate Income Tax
52
6.
Legislation
53
6.1.
Legislative Process
53
6.2.
Statutory Drafting
54
6.3.
Statutory Interpretation
55
7.
Courts Dealing with Tax Matters
55
7.1.
Structure of the Courts
55
7.2.
Judicial Style
57
VI
Table of
Contents
8. Administration 57
8.1.
Tax Assessment, Collection, and Auditing
57
8.2.
Administrative Interpretations
59
9.
General Principles
61
9.1.
Relationship between Tax and Financial Accounting
61
9.2.
Respect for Civil or Private Law Form
61
9.3.
Anti-avoidance Doctrines and Rules
61
10.
Sources of Tax Law
62
65
65
66
66
66
66
68
68
68
69
69
70
71
71
71
71
74
74
75
75
75
76
78
79
79
80
80
81
81
82
82
83
84
85
vii
German)
Prof.
Dr
ι
Wolfgang
Schön
1.
History
2.
Constitutional Issues
2.1.
Legislative Powers
2.2.
Sharing of Tax Revenue
3.
Impact of Basic Rights on Taxation
4.
Tax
Rates
4.1.
Individual Income Tax
4.2.
Corporate Income Tax
5.
Composition of the Fiscal System
5.1.
Revenue Share of Specific Taxes
5.2.
Shift from Direct Taxes to Indirect Taxes
5.3.
Social Security Contributions
6.
Basic Structure of the Income Tax
6.1.
Individual Income Tax
6.1.1.
Principles of the Tax Base
6.1.2.
Private Expenses
6.1.3.
Non-resident Taxpayers
6.2.
Corporate Income Tax
6.2.1.
Taxable Entities
6.2.2.
Tax Base
6.2.3.
Tax System
6.3.
Trade Tax
7.
Tax
Legislation
7.1.
Legislative Process
7.2.
Statutory Style
7.3.
Statutory Interpretation
8.
Courts Dealing with Tax Matters
8.1.
Structure of the Courts
8.2.
Judicial Style
9.
Tax
Administration
9.1.
General
9.2.
Assessment and Audit
9.3.
Tax Compliance
Table
of Contents
9.4.
Administrative Style
86
9.5.
Taxpayers Style
87
10.
General Principles
87
10.1.
Relationship between Tax and Financial Accounting
87
10.2.
Respect for Legal Form
88
10.3.
Anti-avoidance Doctrines and Rules
88
11.
Sources of Tax Law
89
Japan
93
Prof.
Minoru
Nakazato, Prof. Mark Ramseyer
&
Yasutaka Nishikori
1.
History
93
2.
Constitutional Issues
96
3.
Tax Rates
97
4.
Composition of the Fiscal System
98
5.
Basic Structure of the Income Tax
99
5.1.
On Individuals
99
5.2.
On Corporations
100
6.
Tax Legislation
101
6.1.
Legislative Process for Income Tax Measures
101
6.2.
Statutory Style
102
6.3.
Statutory Interpretation
102
7.
Courts Dealing with Tax Matters
103
7.1.
Structure of the Courts
103
7.2.
Judicial Style
104
8.
Tax Administration
105
9.
General Principles
107
9.1.
Relationship between Tax and Financial Accounting
107
9.2.
Respect for Legal (Civil Law) Form
108
9.3.
Anti-Avoidance Doctrines or Legislation
108
10.
Sources of Tax Law
109
10.1.
Sources of Tax Law
109
10.2.
Available Materials
ПО
The Netherlands
Ш
Kees
van
Raad
1.
History of the Netherlands Income Tax System
111
2.
Constitutional Issues
112
2.1.
In General
112
2.2.
Impact of Human Rights Conventions and EC
Treaty Fundamental Freedom Provisions
113
3.
Income Tax Rates
113
4.
Composition of the Fiscal System
114
viu
Table of Contents
5.
Basic Structure of the Income Tax
115
5.1.
Individuals
115
5.2.
Corporations
116
6.
Tax Legislation
117
6.1.
Tax Legislative Process
117
6.2.
Statutory Style
117
6.3.
Statutory Interpretation
118
7.
Courts Dealing with Tax Matters
118
8.
Tax Administration
119
8.1.
In General
119
8.2.
Taxpayer Bill of Rights; Ombudsman
120
8.3.
Release of Government Information to Taxpayers
121
8.4.
Advance Rulings
121
8.5.
Assessment, Administrative Appeal, and
Appeal to Courts
122
9.
General Principles
123
9.1.
Relationship between Tax and Financial
Accounting
123
9.2.
Respect under Tax Law for the Civil (Private)
Law Form of Contracts
123
9.3.
Anti-avoidance Doctrines and Rules
124
10.
Sources of Tax Law
125
10.1.
Primary Source Materials (all in Dutch)
125
10.2.
Secondary Source Materials: Printed
125
10.3.
Digital Materials
126
Sweden
129
Prof. Peter
Meh
1.
History
129
2.
Constitutional Issues
130
3.
Tax Rates
130
4.
ComDosition of the Fiscal System
131
4.1.
Types of Taxes
132
5.
Basic Structure of the Tax System
133
5.1.
Individuals
133
5.1.1.
Earned Income
133
5.1.2.
Income from Capital
134
5.2.
Corporations
135
6.
Tax Legislation
137
6.1.
Legislative Process
137
6.2.
Statutory Style
137
6.3.
Statutory Interpretation
138
7.
Courts Dealing with Tax Matters
138
ix
Table
of Contents
8.
Tax Administration
139
9.
General Principles 140
9.1.
Relationship between Tax and Financial Accounting
140
9.2.
Respect for Legal Form
141
9.3.
Anti-avoidance Doctrines and Rules
142
10.
Sources of Tax Law
142
The
United Kingdom
14Э
John
Tiley
1.
History: Income Tax
145
1.1.
Corporation Tax
147
2.
Constitutional Issues
148
3.
Rate Structure and Reliefs,
2009-2010
151
4.
Composition of the Fiscal System
153
5.
Basic Structure of the Income Tax
153
5.1.
On Individuals
153
5.1.1.
Capital Gains Tax
(CGT)
154
5.2.
On Corporations
156
6.
Tax Legislation
156
6.1.
Statutory Style
157
6.2.
Statutory Interpretation
158
7.
Courts Dealing with Tax Matters
159
7.1.
Structure of the Courts
159
7.2.
Judicial Review
160
7.3.
Judicial Style
161
7.4.
Legislative History
161
7.5.
Precedent
162
8.
Tax Administration
162
9.
General Principles
164
9.1.
Relationship between Tax and Financial Accounting
164
9.2.
Respect for Legal Form
166
9.3.
Anti-avoidance Doctrines and Rules
167
10.
Sources of Tax Law
169
10.1.
Legislation and Materials and Cases
169
10.2.
Official Practice and Rulings
170
10.3.
Treaties
171
10.4.
Secondary Sources
171
The
United States
173
James R.
Repetti
1.
History of Federal Income Tax
173
2.
Constitutional Issues
174
3.
Tax Rates
175
Table
of Contents
4.
Composition of the Fiscal System
111
5.
Basic Structure of the Income Tax
178
5.1.
Individuals
178
5.2.
Corporations
182
6.
Tax Legislation
184
6.1.
Legislative Process
184
6.2.
Statutory Style
184
6.3.
Statutory Interpretation
185
7.
Judicial Structure and Style
187
8.
Administrative, Taxpayer, and Judicial Style
188
8.1.
Administrative Style
188
8.2.
Taxpayer Style
189
9.
General Principles
190
9.1.
Relationship between Tax and Financial Accounting
190
9.2.
Respect for Legal Form
191
9.3.
Anti-avoidance
191
10.
Sources of Tax Law
192
Pan
t
Two
Basic Income Taxation
195
Subpart
A. Global Versus Scheduler Design of Income Tax
197
Subpart
В.
Inclusions in the Tax Base
199
1.
Employee Fringe Benefits
201
1.1.
General
201
1.2.
Employer-provided Pension Benefits
208
2.
Imputed Income from Owner-Occupied Housing
215
3.
Gifts
217
3.1.
Gifts Outside a Business Setting ( Personal Gifts)
218
3.2.
Gifts in a Business or Employment Context
219
4.
Prizes and Awards
221
5.
Scholarships and Grants
223
6.
Cancellation of Indebtedness
225
7.
Gambling
228
8.
Illegal Income
229
9.
Windfalls
230
10.
Subsidies
231
11.
Realization and Recognition of Gain
232
12.
Capital Gains and Losses
237
Subpart
С.
Deductions
249
1.
Mixed Business and Personal Expenses
250
1.1.
Commuting
252
1.2.
Moving Expenses
255
Xl
Table
of
Contents
1.3.
Clothing
257
1.4.
Business
Travel
f ?
1.5.
Business Entertainment
260
1.6.
Quid Care 26i
2.
Hobby
Losses and the Criteria for Determining
Business Versus Personal Activities
266
3.
Capital Costs and Recovery Methods
269
3.1.
Determining Capital Costs
269
3.2.
Capital Cost Recovery Systems
272
4.
Educational Costs
278
5.
Deduction of Personal Costs
279
5.1.
Interest 28°
5.2.
Personal Losses
283
5.3.
Medical Expenses
284
5.4.
Charitable Donations
286
6.
Limitations on Deductions and Losses
288
6.1.
Illegal Payments, Fines, Penalties
288
6.2.
Expenses Associated with Tax-exempt Income
291
6.3.
Quarantining and Other Limits or Restrictions
on Certain Categories of Expenses
292
Subpart
D.
Accounting
299
1.
Basic Accounting Methods
300
2.
Inclusion of Advance Payments
306
3.
Income Treatment of Deferred Payments
307
4.
Original Issue Discount Obligations and other
Complex Financial Instruments
309
Subpart
E.
Attribution of Income
317
1.
Definition of Taxable Unit
317
2.
Alimony and Child Support
323
3.
Limitations on Assignment of Income
326
Part Three
Taxation of Business Organizations
331
Subpart
A. Corporate-Shareholder Taxation
1.
Overview of Corporate Tax Systems
333
2.
Defining Entities Subject to Tax
339
3.
Issues in Corporate Formation
342
4.
Issues Involving Capital Structure
347
5.
Taxation of Corporate Distributions
352
5.1.
Basic Structure of Distribution Rules
352
5.2.
Relating Distributions to Corporate Earnings
355
5.3.
Constructive Dividends
356
xii
Table
of
Contents
5.4.
Intercorporate Dividends and Capital Gains
358
5.5.
Distributions of Appreciated or Depreciated
Property
362
5.6.
Distributions Involving Changes in Corporate
Capital Structure
364
5.6.1.
General
364
5.6.2.
Stock Dividends
366
5.6.3.
Redemptions
369
6.
Liquidations
372
7.
Corporate Reorganizations and Restructuring
375
7.1.
General
375
7.2.
Merger Transactions
376
7.3.
Share Exchanges
382
7.4.
Non-merger Asset Reorganizations
386
7.5.
Corporate Divisions: Demergers
388
8.
Transfer and Limitations on Transfer of Corporate Tax
Attributes
393
9.
Consolidated Corporate Taxation
397
10.
Special Tax Regimes for Closely Held Corporations
402
11.
Integration of Corporate and Shareholder Taxes
405
11.1.
General
405
11.2.
Treatment of Capital Gains on Shares
410
Subpart
В.
Partnership Taxation
415
1.
Qualification for Pass-Through Taxation
416
2.
Basic Structure of Pass-Through Taxation
418
3.
Liabilities, Tax Cost, and Losses
421
4.
Transactions between Partner and Partnership
423
5.
Disposition of a Partnership Interest
425
6.
Liquidation of the Partnership
427
Part Four
International Taxation
429
Subpart
A. Residence Taxation
431
1.
Bases for the Assertion of Personal Taxing Jurisdiction
431
1.1.
Individuals
431
1.2.
Corporations
434
2.
Change of Status
436
2.1.
Change of Status of Individuals
436
2.2.
Change of Status of Corporations
440
2.3.
Dual Residence
443
2.4.
Temporary Residents
445
3.
Mechanisms for Relief of Double Taxation
446
3.1.
Issues in the Structure of a Foreign Tax Credit System
452
xiii
Table
of
Contents
3.1.1.
Creditable
Taxes
452
3.1.2.
Limitations on
the Credit
454
3.1.3.
Allocation
of Expenses to Foreign-Source Income
458
3.1.4.
Treatment of Losses in the Credit Computation
460
3.1.5.
Carryover of Excess Credits or Limitation
462
3.1.6.
Indirect Credit for Foreign Taxes Paid by
Foreign Subsidiaries
464
3.1.6.1.
Share Ownership Requirements
464
3.1.6.2.
Tier Limitations
465
3.1.6.3.
Computation of the Indirect Credit
465
3.1.7.
Interaction between Indirect Credit and
Limitation System
466
3.2.
Issues in the Structure of an Exemption for Foreign
Income
467
3.2.1.
Structure of the Exemption
467
3.2.2.
Classes of Exempt Income
467
3.2.3.
Allocation of Deductions to Tax-Exempt Income
471
3.2.4.
Treatment of Foreign Losses
473
4.
Limitations on Exemption or Deferral of Income of Foreign
Corporations
474
4.1.
Limitations on Exemption for Shareholders in
Foreign Corporations with Significant Domestic
Share Ownership
476
4.2.
Controlled Foreign Corporation (CFC) Rules
477
4.3.
Special Provisions Dealing with Domestic Portfolio
Investment in Foreign Investment Companies
486
5.
Outbound Transfers to Foreign Branches or Subsidiaries
488
Subpart
В.
Source Taxation
495
1.
Issues in the Structure of Net Basis Taxation of
Business Income
495
1.1.
Threshold of Activity
495
1.2.
Attribution of Business Income for
Net Basis Taxation
498
1.3.
Determination of Deductions in the Net Basis
Taxation of Business Income
502
1.4.
Taxation of Employment Income
506
1.5.
Other Situations Involving Net Basis Taxation
508
2.
Issues in the Structure of Gross Basis Taxation
510
3.
Branch Profits Tax
515
4.
Limitations on Base-Eroding Payments to
Non-residents
517
5.
Restrictions on Source-Based Taxation of Non-Residents
within the European Union
521
xiv
Table of
Contents
Subpart
С.
Additional International Topics
527
1.
Special International Avoidance Rules
527
2.
Selected Intercompany Pricing Issues
529
3.
Corporate-Shareholder Taxation in the International Context
535
3.1.
General
535
3.2.
International Aspects of Capital Gains
538
4.
Selected Treaty Issues
540
4.1.
Relation between Domestic Law and Treaties;
Treaty Override
540
4.2.
Approach to Treaty Interpretation
543
4.3.
Anti-treaty Shopping Policy
545
4.4.
Non-discrimination
548
4.5.
Model Tax Treaties
550
4.6.
Tax Sparing by Treaty
552
Index
555
XV
|
| any_adam_object | 1 |
| author | Ault, Hugh J. Arnold, Brian J. |
| author_facet | Ault, Hugh J. Arnold, Brian J. |
| author_role | aut aut |
| author_sort | Ault, Hugh J. |
| author_variant | h j a hj hja b j a bj bja |
| building | Verbundindex |
| bvnumber | BV035972662 |
| classification_rvk | PP 8105 |
| ctrlnum | (OCoLC)607613493 (DE-599)BVBBV035972662 |
| discipline | Rechtswissenschaft |
| edition | 3. ed. |
| format | Book |
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| id | DE-604.BV035972662 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T22:08:51Z |
| institution | BVB |
| isbn | 9780735590120 0735590125 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-018866644 |
| oclc_num | 607613493 |
| open_access_boolean | |
| owner | DE-703 DE-M124 |
| owner_facet | DE-703 DE-M124 |
| physical | XXVII, 560 S. |
| publishDate | 2010 |
| publishDateSearch | 2010 |
| publishDateSort | 2010 |
| publisher | Aspen Publ. [u.a.] |
| record_format | marc |
| series2 | the Aspen Treatise Series |
| spelling | Ault, Hugh J. Verfasser aut Comparative income taxation a structural analysis principal authors: Hugh J. Ault ; Arnold, Brian J. Contributing authors: Guy Gest ... 3. ed. New York, NY Aspen Publ. [u.a.] 2010 XXVII, 560 S. txt rdacontent n rdamedia nc rdacarrier the Aspen Treatise Series Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Einkommensteuer (DE-588)4013895-1 gnd rswk-swf Einkommensteuer (DE-588)4013895-1 s Internationaler Vergleich (DE-588)4120509-1 s DE-604 Arnold, Brian J. Verfasser aut Gest, Guy Sonstige oth Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018866644&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Ault, Hugh J. Arnold, Brian J. Comparative income taxation a structural analysis Internationaler Vergleich (DE-588)4120509-1 gnd Einkommensteuer (DE-588)4013895-1 gnd |
| subject_GND | (DE-588)4120509-1 (DE-588)4013895-1 |
| title | Comparative income taxation a structural analysis |
| title_auth | Comparative income taxation a structural analysis |
| title_exact_search | Comparative income taxation a structural analysis |
| title_full | Comparative income taxation a structural analysis principal authors: Hugh J. Ault ; Arnold, Brian J. Contributing authors: Guy Gest ... |
| title_fullStr | Comparative income taxation a structural analysis principal authors: Hugh J. Ault ; Arnold, Brian J. Contributing authors: Guy Gest ... |
| title_full_unstemmed | Comparative income taxation a structural analysis principal authors: Hugh J. Ault ; Arnold, Brian J. Contributing authors: Guy Gest ... |
| title_short | Comparative income taxation |
| title_sort | comparative income taxation a structural analysis |
| title_sub | a structural analysis |
| topic | Internationaler Vergleich (DE-588)4120509-1 gnd Einkommensteuer (DE-588)4013895-1 gnd |
| topic_facet | Internationaler Vergleich Einkommensteuer |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018866644&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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