Global Perspectives on Income Taxation Law

Paperback | March 16, 2011

byReuven Avi-Yonah, Nicola Sartori, Omri Marian

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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, culturalunderstanding, political values, legal harmonization, and a better understanding of domestic tax laws.

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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 o...

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 i...

other books by Reuven Avi-Yonah

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International Tax as International Law

Kobo ebook|Sep 1 2007

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Format:PaperbackDimensions:202 pages, 6.1 × 9.21 × 0.51 inPublished:March 16, 2011Publisher:Oxford University PressLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0195321367

ISBN - 13:9780195321364

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Table of Contents

Introduction1. Some Theoretical Aspects of Comparative Taxation2. Taxable Income3. Deductions4. The Taxpaying Unit5. Tax Accounting6. Taxation of Gains and Losses7. Tax Avoidance8. Selected Business Tax Issues9. Selected International Tax IssuesConclusion