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In Global Perspectives on Income Taxation Law, Reuven Avi-Yonah, Nicola Sartori, and Omri Marian cover basic, corporate and international tax law from a comparative perspective. The book both supplements readings in US tax law courses and serves as a textbook for a comparative tax law class. The book starts with a theoretical analysis of the field of comparative tax law. It then follows the usual order of topics covered in a basic tax course as taught in most U.S. law schools, and for each topic, the authors highlight possible alternatives or policy choices. The authors frequently consider the U.S. approach as a benchmark, comparing it with approaches used in other countries which form an interesting contrast, or a telling similarity. They consider the multiple purposes of studying comparative tax law: helping to advance successful tax reforms, cultural understanding, political values, legal harmonization, and a better understanding of domestic tax laws.

Tabla de contenidos provista por Syndetics

• Preface(p. xi)
• Foreword(p. xiii)
• Introduction(p. xv)
• 1 Some Theoretical Aspects of "Comparative Taxation"(p. 1)
• I What is comparative taxation?(p. 1)
• II Some possible approaches to the study of comparative tax law(p. 2)
• A The functional approach to comparative tax studies(p. 4)
• B Comparative tax law as a study of cultural differences(p. 7)
• C The critical approach to comparative tax studies(p. 9)
• D Comparative tax study as an exercise in economic analysis(p. 10)
• 1 The economic principles of taxation: efficiency, equity, and simplicity(p. 12)
• E What to expect next(p. 16)
• 2 Taxable Income(p. 17)
• I Taxable income definition: global vs. schedular and source vs. accretion(p. 17)
• II Taxation of fringe benefits(p. 23)
• III Imputed income from owner-occupied housing(p. 27)
• IV Windfalls(p. 32)
• V Damage awards(p. 34)
• A Taxation of damage awards(p. 35)
• 1 The treatment of damage awards(p. 35)
• 2 The issue of deferred damage compensation(p. 37)
• B Which "damages" receive favorable treatment? physical? mental? reputation?(p. 37)
• VI Cancellation of indebtedness(p. 38)
• A Inclusion of debt relief in gross income(p. 38)
• B Exceptions to inclusion(p. 40)
• VII Gifts and bequests(p. 40)
• A Personal gifts and bequests(p. 41)
• B Commercial gifts(p. 44)
• VIII The realization requirement(p. 45)
• 3 Deductions(p. 47)
• I Business expenses(p. 48)
• A Commuting, clothing, and other nondeductible expenses(p. 48)
• 1 Commuting(p. 48)
• 2 Clothing(p. 50)
• B Child care costs(p. 51)
• C Travel and entertainment(p. 53)
• 1 Business entertainment(p. 53)
• 2 Business travel(p. 54)
• D Capital expenditures(p. 55)
• E Depreciation(p. 56)
• F Business interest(p. 58)
• G Losses(p. 59)
• 1 Capital losses(p. 59)
• 2 Other loss limitations(p. 61)
• II Personal expenses(p. 61)
• A Apportionment of personal/business expenses(p. 61)
• B Medical expenses(p. 62)
• C Charitable contributions(p. 64)
• D Home mortgage and other personal interest(p. 65)
• 4 The Taxpaying Unit(p. 67)
• I Introduction(p. 67)
• II The basic issue and the two main models: how should we define taxable units? individual vs. family taxation(p. 67)
• A Concrete examples of countries adopting the individual model(p. 70)
• B Concrete examples of countries adopting hybrid solutions(p. 71)
• C Concrete example of a country adopting the family model(p. 73)
• III Anti-assignment of income rules(p. 73)
• A The reason for anti-assignment of income rules(p. 73)
• B The solutions adopted by some industrialized countries: examples(p. 74)
• 5 Tax Accounting(p. 77)
• I The taxable period and the accounting period: general definitions(p. 77)
• A Definitions, main issues, and possible solutions(p. 77)
• B The solutions adopted by some countries: examples(p. 78)
• II Cash model versus accrual model(p. 80)
• A The accounting methods: cash versus accrual(p. 80)
• B The solutions adopted by some countries: examples(p. 82)
• III Net operating losses(p. 84)
• A Main issue and possible solutions(p. 84)
• B The solutions adopted by some countries: examples(p. 84)
• 6 Taxation of Capital Gains and Losses(p. 87)
• I General definitions: capital gain and losses, realization, basis(p. 87)
• A Definition of capital gain or loss(p. 87)
• B The concept of realization and recognition(p. 89)
• C The concepts of "basis" (or fiscal value) and "amount realized"(p. 91)
• II Nonrecognition transaction and exemption transactions(p. 92)
• A Nonrecognition transactions(p. 92)
• B Examples of concrete policy choices(p. 94)
• III Taxation of capital gains and capital losses: ordinary income vs. separate income(p. 97)
• 7 Tax Avoidance(p. 101)
• I General definitions: tax evasion, tax avoidance, and licit tax savings(p. 101)
• II Substance over form (the experience of common law countries)(p. 104)
• III Abuse of law (the experience of civil law countries)(p. 105)
• IV Hybrid solutions(p. 107)
• 8 Selected Business Tax Issues(p. 113)
• I Introduction(p. 113)
• II The definition of a business entity for tax purposes(p. 114)
• A The importance of entity classification for tax purposes in the study of tax convergence(p. 114)
• B Corporate entity definitions for tax purposes: examples from the G7 countries(p. 115)
• 1 Canada(p. 115)
• 2 France(p. 119)
• 3 Germany(p. 120)
• 4 Italy(p. 122)
• 5 Japan(p. 123)
• 6 United Kingdom(p. 124)
• 7 United States(p. 127)
• C Summary(p. 129)
• III Corporate residency(p. 130)
• A Conventional determinants of corporate residency(p. 130)
• B Characterizing "real seat" of a corporate entity in the G7(p. 134)
• C Summary(p. 137)
• IV Corporate tax rates(p. 137)
• V Some general remarks on corporate tax base(p. 140)
• VI Corporate/shareholders tax integration of distributed profits(p. 143)
• A Definition of integration and general issues(p. 143)
• B Some specific integration methods adopted by countries(p. 146)
• 9 Selected International Tax Issues(p. 149)
• I The basic distinction: global jurisdiction model vs. territorial jurisdiction model(p. 150)
• II Definition of residence and source(p. 151)
• III The two principles of international taxation: the single tax principle and the benefits principle(p. 156)
• IV Outbound transactions(p. 158)
• A International tax rules that prevent double taxation(p. 158)
• B International tax rules that prevent double nontaxation(p. 160)
• V Inbound transactions(p. 164)
• VI Tax treaty models: OECD, UN, and U.S. models(p. 165)
• Conclusion(p. 167)
• Index(p. 169)

Notas de autor provistas por Syndetics

Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law and Director of the International Tax LLM Program at the University of Michigan Law School. He teaches the basic course on taxation and courses on international taxation, corporate taxation, tax treaties and transnational law. He has published numerous articles on domestic and international tax issues, and is the author of International Tax as International Law: U.S. Tax Law and the International Tax Regime (Cambridge Univ. Press, 2007) and U.S. International Taxation: Cases and Materials (Foundation Press, 2nd ed. 2005, with Brauner & Ring), and co-editor of Comparative Fiscal Federalism: Comparing the U.S. Supreme Court and European Court of Justice Tax Jurisprudence (Kluwer, 2007).

Prof. Avi-Yonah graduated summa cum laude from the Hebrew University in 1983, received a PhD in History from Harvard University in 1986, and received a JD magna cum laude from Harvard Law School in 1989. From 1989 to 1993, Prof. Avi-Yonah practiced tax law in Boston and New York, specializing in the international tax aspects of mergers and acquisitions. From 1994 to 2000 he was Assistant Professor of Law at Harvard Law School. He has served as consultant to the U.S. Treasury and the OECD on tax competition issues, and has been a member of the executive committee of the New York State Bar Association Tax Section and of the Advisory Board of Tax Management, Inc. He is currently a member of the Steering Group of the OECD International Network for Tax Research and Chair of the ABA Tax Section Tax Policy Committee, an International Research Fellow of the Oxford University Centre for Business Taxation, and a Trustee of the American Tax Policy Institute.

Nicola Sartori holds a temporary chair in "International and comparative taxation" at the University of Modena Law School, Italy, and is also in "Comparative law and economics of taxation" at the International University College of Turin, Italy. He holds a degree in Law and Business Administration, summa cum laude, from Bocconi University, Milan, a Ph.D in Tax Law from the University of Milan - Bicocca, and a LL.M. in International Taxation and a S.J.D. from the University of Michigan Law School.

Omri Marian practices tax law at the New York Office of Sullivan & Cromwell LLP. He holds a degree in Law and Political Science, magna cum laude, from Tel Aviv University, Tel Aviv, Israel, and an LL.M. in International Taxation and an S.J.D., from the University of Michigan Law School, Ann-Arbor, Michigan.