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005			20240729124446.0
006			m o d |
007			cr cnu||||||||
008			240724s2011 xx o ||||0 eng d
020			_a9780199717453 _q(electronic bk.)
020			_z9780195321364
035			_a(MiAaPQ)EBC3055969
035			_a(Au-PeEL)EBL3055969
035			_a(CaPaEBR)ebr10823027
035			_a(CaONFJC)MIL553763
035			_a(OCoLC)732955409
040			_aMiAaPQ _beng _erda _epn _cMiAaPQ _dMiAaPQ
050		4	_aK4505.A94 2011eb
082	0		_a343.05/2
100	1		_aAvi-Yonah, Reuven.
245	1	0	_aGlobal Perspectives on Income Taxation Law.
250			_a1st ed.
264		1	_aOxford : _bOxford University Press, Incorporated, _c2011.
264		4	_c©2011.
300			_a1 online resource (202 pages)
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aGlobal Perspectives Series
505	0		_aIntro -- 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		_aA. 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		_aV. 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			_aIn 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			_aDescription based on publisher supplied metadata and other sources.
590			_aElectronic 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	_aIncome tax -- Law and legislation.
655		4	_aElectronic books.
700	1		_aSartori, Nicola.
700	1		_aMarian, Omri.
776	0	8	_iPrint version: _aAvi-Yonah, Reuven _tGlobal Perspectives on Income Taxation Law _dOxford : Oxford University Press, Incorporated,c2011 _z9780195321364
797	2		_aProQuest (Firm)
830		0	_aGlobal Perspectives Series
856	4	0	_uhttps://ebookcentral.proquest.com/lib/orpp/detail.action?docID=3055969 _zClick to View
999			_c66930 _d66930