The main purpose of this book is to review the most fundamental design principles used in international tax policy and some of the most important rules of the current international tax regime.
... tax consequences.11 Above all, the ultimate goal of tax compliance management systems is to build a tax function ... an “enhanced relationship” in the OECD 2008 “Study into the Role of Tax Intermediaries” coined the term “enhanced ...
See for instance the comparative analysis of the fiscal and distributional consequences of including or excluding homeowners'' imputed rent in their taxable income by F Figari et al, 'Taxing Home Ownership: Distributional Effects of ...
Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.
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 ...
says that a treaty should be interpreted according to the contemporary interpretation of its terms rather than by ... The Meaning of 'Enterprise,' 'Business,' and 'Business Profits'under Tax Treaties and EU Tax Law (IBFD 2011). case of ...
This completely updated collection of essays offers an expert comparative analysis, conducted by a sample of the best international tax law scholars, of the fundamental theory of tax law and of the prospects in the near future of tax ...
Justice, Equality and Tax Law: Series on International Tax Law, Univ.-Prof. Dr. DDr. H.c. Michael Lang (Editor), Volume 131
This book asks why tax policy is both attracted to and repelled by the idea of justice.
Australia594 In Australia, taxpayers have a range of statutory and common law rights which are legally ... actions of the Australian Taxation Office (ATO), Australia's federal revenue authority, and the Tax Practitioners Board (TPB), ...
Analysis of both the concluded and the proposed dispute resolution methods.