Comparative Income Taxation: A Structural Analysis

Brian J. Arnold

ISBN 10: 9403509325 ISBN 13: 9789403509327

Editorial: Wolters Kluwer, 2019

Idioma: Ingl�s

Condici�n: Nuevo Encuadernaci�n de tapa dura

Guardar para m�s tarde

Vendido por Textbooks_Source, Columbia, MO, Estados Unidos de America

Vendedor de AbeBooks desde 10 de noviembre de 2017

Calificaci�n del vendedor: 5 de 5 estrellas

Ver los art�culos de este vendedor

Ver todos los ejemplares de este libro

Nuevos - Encuadernaci�n de tapa dura

Condici�n: Nuevo

Precio:

EUR 129,33

Env�o por EUR 3,43
Se env�a dentro de Estados Unidos de America

Cantidad disponible: 1 disponibles

A�adir al carrito

Guardar para m�s tarde

Descripci�n

Ships in a BOX from Central Missouri! UPS shipping for most packages, (Priority Mail for AK/HI/APO/PO Boxes).

N� de ref. del art�culo 005932193N

Contactar al vendedor

Denunciar este art�culo

Detalles bibliogr�ficos

T�tulo: Comparative Income Taxation: A Structural Analysis
Editor: Wolters Kluwer
Fecha de publicaci�n: 2019
Idioma: Ingl�s
ISBN 10: 9403509325
ISBN 13: 9789403509327
Encuadernaci�n: hardcover
Edici�n: 4th Edition.
Estado: New

Acerca de

Sinopsis

Comparative Income Taxation

A Structural Analysis

Fourth Edition

Hugh J. Ault, Brian J. Arnold & Graeme S. Cooper

In complex national income tax systems, structural and design variations from one country to another present major obstacles to the kind of comparative understanding that economic globalization requires. Hence the great significance of this outstanding book, highly acclaimed through three previous editions and now thoroughly updated to encompass the latest changes and trends. In it, leading authorities from eleven of the world’s most important national taxation systems each contribute their particular expertise to a study of specific crucial problems of tax design. In addition to the nine countries covered in previous editions—Australia, Canada, France, Germany, Japan, the Netherlands, Sweden, the United Kingdom and the United States—China and India have now been added to provide the perspective of developing countries.

Individually authored country descriptions outline the climate and institutional framework in which each of the eleven national taxation systems’ substantive rules operate. All the country descriptions are analyzed in accordance with a common format to facilitate comparisons of the ways in which the countries’ tax systems are similar and in which they differ. They form the background to an expertly informed comparative analysis focusing on three major areas: basic income taxation, taxation of business organizations and international taxation. Most of the rules especially important for international business and investment are dealt with here, including (among many others) rules on the following:

classification of business entities;
taxation of corporations and their shareholders;
corporate organization and restructuring;
taxation of partnerships;
residence and source taxation;
controlled foreign company rules;
restrictions on the deduction of interest;
courts dealing with tax matters; and
effect of tax treaties.

Several new topics—including the classification of employees and independent contractors, the taxation of pensions, patent box regimes, the taxation of indirect transfers and the tax challenges of the digital economy—have been added. Especially timely are discussions of changes stemming from the G20/OECD Base Erosion and Profit Shifting project. The introduction has also been expanded to include a new section on European Union (EU) law as it affects the tax laws of EU Member States.

This new edition of a classic source of information and analysis for students, professors, researchers, tax practitioners and tax policy officials on the different ways that countries design their income tax systems will be widely welcomed by the international tax community.

Acerca del autor

Hugh J. Ault is Professor Emeritus at Boston College Law School and the original author of Comparative Income Taxation: A Structural Analysis. He was a senior adviser at the Organisation for Economic Co-operation and Developments (OECD s) Centre for Tax Policy and Administration for many years and more recently a consultant for the United Nations Capacity Development Unit. He is the author of several influential articles on U.S. and international taxation and has been a visiting professor at universities in Europe, Asia, and Australia. He is currently Visiting Research Scholar at the Max Planck Institute for Tax Law and Public Finance in Munich and Senior Visiting Fellow at the University of Stockholm Centre for Commercial Law. He is the recipient of two honorary degrees for his contributions to international and comparative tax law from the University of Stockholm and the Catholic University Leuven, Belgium. Brian J. Arnold is Senior Adviser, Canadian Tax Foundation, Toronto. He taught tax law at a Canadian law school for twenty-eight years and practiced tax law part time for many years with major Toronto law firms. He has been a consultant to various governments, the OECD, and the United Nations. He was a visiting professor at Harvard Law School from 2005 to 2011 and at New York University School of Law in 2005 and 2012 and currently teaches comparative international tax at the University of Sydney. He is the author of the International Tax Primer, 4th edition, Wolters Kluwer 2019. Graeme S. Cooper is Professor of Taxation Law at the University of Sydney and has taught tax at Law Schools in the U.S., Canada, Belgium, and The Netherlands. He is the author of many articles and several books published in Australia and internationally. He worked for the OECD in the mid-1990s and as a consultant on projects for the International Monetary Fund, World Bank, United Nations, the Australian government, and several foreign countries. He works as a consultant to specialist tax firm Greenwoods & Herbert Smith Freehills.

"Sobre este t�tulo" puede pertenecer a otra edici�n de este libro.

Descripci�n de la librer�a

Textbooks_Source is committed to selling new and used books for less money. We offer fast shipping & handling and dedicated customer service support to ensure that you have a great experience as our customer. Thank you for shopping with us!

Ver la p�gina web de la librer�a

Informaci�n empresarial del vendedor

TXTB.com, LLC
2711 W. Ash St., Columbia, MO, 65203, U.S.A.

Condiciones de venta y env�o

Condiciones de venta

We guarantee the condition of every book as it’s described on the AbeBooks websites. If you are not satisfied with your purchase or if the order has not arrived yet, you are eligible for a refund within 30 days of the estimated delivery date. If you have any questions about an order, please us the “Ask Bookseller a Question” link to contact us and we will respond within 2 business days.

Derecho a cancelaci�n

Si eres un consumidor puedes cancelar el presente contrato de acuerdo con lo indicado a continuaci�n. Son consumidores las personas f�sicas que act�en con un prop�sito ajeno a su actividad comercial, empresarial, oficio o profesi�n.

Documento de informaci�n al consumidor y usuario sobre el desistimiento

Derecho de desistimiento:

Tienes derecho a desistir del presente contrato en un plazo de 14 d�as naturales sin necesidad de justificaci�n.

El plazo de desistimiento expirar� a los 14 d�as naturales del d�a en que t� o un tercero que hayas indicado, distinto del transportista, adquiera la posesi�n material del �ltimo bien, componente o pieza.

Para ejercer el derecho de desistimiento, deber�s notificarnos a Kevin McKiernan, 5711 W. Ash St., 65203, Columbia, Missouri, U.S.A., de tu decisi�n de desistir del contrato a trav�s de una declaraci�n inequ�voca (por ejemplo, una carta enviada por correo postal, fax o correo electr�nico). Podr�s utilizar el modelo de formulario de desistimiento que figura a continuaci�n, aunque su uso no es obligatorio. Tienes asimismo la opci�n de cumplimentar y enviar electr�nicamente el modelo de formulario de desistimiento o cualquier otra declaraci�n inequ�voca a trav�s de nuestro sitio web a "Mis pedidos" en "Mi cuenta". Si recurres a esta opci�n, te comunicaremos sin demora en un soporte duradero (por ejemplo, por correo electr�nico) la recepci�n de dicho desistimiento.

Para cumplir el plazo de desistimiento, basta con que la comunicaci�n relativa al ejercicio por tu parte de este derecho sea enviada antes de que venza el plazo correspondiente.

Consecuencias del desistimiento:

En caso de desistimiento por tu parte, te devolveremos todos los pagos recibidos de ti, incluidos los gastos de entrega (con la excepci�n de los gastos adicionales resultantes de la elecci�n por tu parte de una modalidad de entrega diferente a la modalidad menos costosa de entrega ordinaria que ofrezcamos) sin ninguna demora indebida y, en todo caso, a m�s tardar 14 d�as naturales a partir de la fecha en la que se nos informes de tu decisi�n de desistir del presente contrato. Procederemos a efectuar dicho reembolso utilizando el mismo medio de pago empleado por ti para la transacci�n inicial, a no ser que hayas dispuesto expresamente lo contrario; en todo caso, no incurrir�s en ning�n gasto como consecuencia del reembolso.

Podremos retenerte el reembolso hasta haber recibido los bienes, o hasta que hayas presentado una prueba de la devoluci�n de los mismos, seg�n qu� condici�n se cumpla primero. Deber�s devolvernos o entregarnos directamente los bienes a Kevin McKiernan, 5711 W. Ash St., 65203, Columbia, Missouri, U.S.A., sin ninguna demora indebida y, en cualquier caso, a m�s tardar en el plazo de 14 d�as naturales a partir de la fecha en que nos comuniques tu decisi�n de desistimiento del contrato. Se considerar� cumplido el plazo si efect�as la devoluci�n de los bienes antes de que haya concluido dicho plazo. Deber�s asumir el coste directo de devoluci�n de los bienes. Solo ser�s responsable de la disminuci�n de valor de los bienes resultante de una manipulaci�n distinta a la necesaria para establecer la naturaleza, las caracter�sticas y el funcionamiento de los bienes.

Excepciones al derecho de desistimiento:

La entrega de peri�dicos, publicaciones especializadas o revistas con la excepci�n de contratos de suscripci�n; y
La entrega de contenido digital (incluyendo apps, software digital e-books, MP3, etc.) que no hubiera sido entregado en un medio tangible (por ejemplo: CD o DVD), si al realizar tu pedido has aceptado que podemos proceder al env�o del producto y que no resulta posible su cancelaci�n una vez comienza la entrega.

Modelo de formulario de desistimiento

(S�lo debe cumplimentar y enviar el presente formulario si desea desistir del contrato)

A la atenci�n de: (Kevin McKiernan, 5711 W. Ash St., 65203, Columbia, Missouri, U.S.A.)

Por la presente le comunico/comunicamos* que desisto de mi/desistimos de nuestro* contrato de venta del siguiente bien/prestaci�n del siguiente servicio*

Pedido el/recibido el*:

Nombre del consumidor y usuario o de los consumidores y usuarios:

Domicilio del consumidor y usuario o de los consumidores y usuarios:

Firma del consumidor y usuario o de los consumidores y usuarios (solo si el presente formulario se presenta en papel):

Fecha:

* Eliminar en su caso

Condiciones de env�o

All orders ship from our warehouse, centrally located in Columbia, Missouri. Orders usually ship on the same or next business day (Monday – Friday).

Tarifas de env�o en Estados Unidos de America

Tarifas de env�o en Estados Unidos de America
Cantidad del pedido	De 5 a 14 d�as h�biles	De 3 a 6 d�as h�biles
Primer art�culo	EUR 3.43	EUR 6.01

Los plazos de entrega los establecen los vendedores y var�an seg�n el transportista y la ubicaci�n. Los pedidos que pasan por la aduana pueden sufrir retrasos y los compradores son responsables de los aranceles o tarifas asociadas. Los vendedores pueden ponerse en contacto con usted en relaci�n con cargos adicionales para cubrir cualquier aumento en los costes de env�o de los art�culos.

Informaci�n detallada sobre el vendedor