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The Resource Comparative tax law, Victor Thuronyi, Kim Brooks, Borbala Kolozs

Comparative tax law, Victor Thuronyi, Kim Brooks, Borbala Kolozs

Label
Comparative tax law
Title
Comparative tax law
Statement of responsibility
Victor Thuronyi, Kim Brooks, Borbala Kolozs
Creator
Contributor
Author
Subject
Language
eng
Summary
Although the details of tax law are literally endless - differing not only from jurisdiction to jurisdiction but also from day-to-day - structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): general anti-avoidance rules; court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; statutory interpretation; inflation adjustment rules and the allowance for corporate equity; value added tax systems; concepts such as "tax", "capital gain", "tax avoidance", and "partnership"; corporate-shareholder tax systems; the relationship between tax and financial accounting; taxation of investment income; tax authorities' ability to obtain and process information about taxpayers; and systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors' clear identification of the underlying patterns and fundamental structures that all tax systems have in common - as well as where the differences lie - guides the reader and offers resources for further research
Cataloging source
DLC
http://library.link/vocab/creatorName
Thuronyi, Victor
Index
index present
LC call number
K4460
LC item number
.T48 2016
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/relatedWorkOrContributorName
  • Brooks, Kim
  • Kolozs, Borbála
http://library.link/vocab/subjectName
  • Taxation
  • Comparative law
  • Comparative law
  • Taxation
Label
Comparative tax law, Victor Thuronyi, Kim Brooks, Borbala Kolozs
Instantiates
Publication
Copyright
Bibliography note
Includes bibliographical references (pages 311-320) and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Income tax
  • Value added tax
  • Other taxes
  • The
  • Comparative approach
  • Overview
  • Tax and taxes
  • The
  • Legal context
  • Interpretation of tax law and anti-avoidance rules
  • Tax administration and procedure
Control code
961212736
Dimensions
25 cm
Edition
Second edition
Extent
xx, 338 pages
Isbn
9789041167194
Lccn
2016479608
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
System control number
(OCoLC)961212736
Label
Comparative tax law, Victor Thuronyi, Kim Brooks, Borbala Kolozs
Publication
Copyright
Bibliography note
Includes bibliographical references (pages 311-320) and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Income tax
  • Value added tax
  • Other taxes
  • The
  • Comparative approach
  • Overview
  • Tax and taxes
  • The
  • Legal context
  • Interpretation of tax law and anti-avoidance rules
  • Tax administration and procedure
Control code
961212736
Dimensions
25 cm
Edition
Second edition
Extent
xx, 338 pages
Isbn
9789041167194
Lccn
2016479608
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
System control number
(OCoLC)961212736

Library Locations

    • Pardee Legal Research CenterBorrow it
      5998 Alcalá Park, San Diego, CA, 92110-2492, US
      32.771471 -117.187496
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