Global Perspectives on Income Taxation Law. (Record no. 66930)
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| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
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| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
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| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2011 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780199717453 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9780195321364 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC3055969 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL3055969 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaPaEBR)ebr10823027 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaONFJC)MIL553763 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)732955409 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | K4505.A94 2011eb |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.05/2 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Avi-Yonah, Reuven. |
| 245 10 - TITLE STATEMENT | |
| Title | Global Perspectives on Income Taxation Law. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Oxford : |
| Name of producer, publisher, distributor, manufacturer | Oxford University Press, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2011. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2011. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (202 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Global Perspectives Series |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Intro -- Contents -- Preface -- Foreword -- Introduction -- 1. Some Theoretical Aspects of "Comparative Taxation" -- I. What is comparative taxation? -- II. Some possible approaches to the study of comparative tax law -- A. The functional approach to comparative tax studies -- B. Comparative tax law as a study of cultural differences -- C. The critical approach to comparative tax studies -- D. Comparative tax study as an exercise in economic analysis -- E. What to expect next -- 2. Taxable Income -- I. Taxable income definition: global vs. schedular and source vs. accretion -- II. Taxation of fringe benefits -- III. Imputed income from owner-occupied housing -- IV. Windfalls -- V. Damage awards -- A. Taxation of damage awards -- B. Which "damages" receive favorable treatment? physical? mental? reputation? -- VI. Cancellation of indebtedness -- A. Inclusion of debt relief in gross income -- B. Exceptions to inclusion -- VII. Gifts and bequests -- A. Personal gifts and bequests -- B. Commercial gifts -- VIII. The realization requirement -- 3. Deductions -- I. Business expenses -- A. Commuting, clothing, and other nondeductible expenses -- B. Child care costs -- C. Travel and entertainment -- D. Capital expenditures -- E. Depreciation -- F. Business interest -- G. Losses -- II. Personal expenses -- A. Apportionment of personal/business expenses -- B. Medical expenses -- C. Charitable contributions -- D. Home mortgage and other personal interest -- 4. The Taxpaying Unit -- I. Introduction -- II. The basic issue and the two main models: how should we define taxable units? individual vs. family taxation -- A. Concrete examples of countries adopting the individual model -- B. Concrete examples of countries adopting hybrid solutions -- C. Concrete example of a country adopting the family model -- III. Anti-assignment of income rules. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | A. The reason for anti-assignment of income rules -- B. The solutions adopted by some industrialized countries: examples -- 5. Tax Accounting -- I. The taxable period and the accounting period: general definitions -- A. Definitions, main issues, and possible solutions -- B. The solutions adopted by some countries: examples -- II. Cash model versus accrual model -- A. The accounting methods: cash versus accrual -- B. The solutions adopted by some countries: examples -- III. Net operating losses -- A. Main issue and possible solutions -- B. The solutions adopted by some countries: examples -- 6. Taxation of Capital Gains and Losses -- I. General definitions: capital gain and losses, realization, basis -- A. Definition of capital gain or loss -- B. The concept of realization and recognition -- C. The concepts of "basis" (or fiscal value) and "amount realized" -- II. Nonrecognition transaction and exemption transactions -- A. Nonrecognition transactions -- B. Examples of concrete policy choices -- III. Taxation of capital gains and capital losses: ordinary income vs. separate income -- 7. Tax Avoidance -- I. General definitions: tax evasion, tax avoidance, and licit tax savings -- I. Substance over form (the experience of common law countries) -- III. Abuse of law (the experience of civil law countries) -- IV. Hybrid solutions -- 8. Selected Business Tax Issues -- I. Introduction -- II. The definition of a business entity for tax purposes -- A. The importance of entity classification for tax purposes in the study of tax convergence -- B. Corporate entity definitions for tax purposes: examples from the G7 countries -- C. Summary -- III. Corporate residency -- A. Conventional determinants of corporate residency -- B. Characterizing "real seat" of a corporate entity in the G7 -- C. Summary -- IV. Corporate tax rates. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | V. Some general remarks on corporate tax base -- VI. Corporate/shareholders tax integration of distributed profits -- A. Definition of integration and general issues -- B. Some specific integration methods adopted by countries -- 9. Selected International Tax Issues -- I. The basic distinction: global jurisdiction model vs. territorial jurisdiction model -- II. Definition of residence and source -- III. The two principles of international taxation: the single tax principle and the benefits principle -- IV. Outbound transactions -- A. International tax rules that prevent double taxation -- B. International tax rules that prevent double nontaxation -- V. Inbound transactions -- VI. Tax treaty models: OECD, UN, and U.S. models -- Conclusion -- Index -- A -- B -- C -- D -- E -- F -- G -- H -- I -- J -- K -- L -- M -- N -- O -- P -- Q -- R -- S -- T -- U -- V -- W -- Z. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. It is arranged by subject matter in the order in which they are usually covered in U.S. tax law classes. The materials are drawn from a wide variety of countries, including developing countries. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Income tax -- Law and legislation. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Sartori, Nicola. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Marian, Omri. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Avi-Yonah, Reuven |
| Title | Global Perspectives on Income Taxation Law |
| Place, publisher, and date of publication | Oxford : Oxford University Press, Incorporated,c2011 |
| International Standard Book Number | 9780195321364 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Global Perspectives Series |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=3055969">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=3055969</a> |
| Public note | Click to View |
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