U.s. international taxation, Avi-yonah, Reuven S. Ring, Diane R. Brauner, Yariv

Автор: Reuven S. Avi-Yonah (Author)
Название: Advanced Introduction to International Tax Law
ISBN: 1788978501 ISBN-13(EAN): 9781788978507
Издательство: Edward Elgar Publishers
Цена: 3474.00 р.
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Автор: Avi-Yonah Reuven, Sartori Nicola, Marian Omri
Название: Global Perspectives on Income Taxation Law
ISBN: 0195321367 ISBN-13(EAN): 9780195321364
Издательство: Oxford Academ
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Цена: 11955.00 р.
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Описание: 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.