{"product_id":"comparative-tax-law","title":"Comparative Tax Law","description":"\u003cp\u003e\u003cstrong\u003eBook info:\u003c\/strong\u003e Comparative Tax Law (Hardcover, 360 pages) – Wolters Kluwer, 2016. Language: English.\u003c\/p\u003e\n \u003cp\u003eAlthough the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes.\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eThe authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition):\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cul\u003e\n\u003cli\u003e general anti-avoidance rules;\u003c\/li\u003e\n\u003cli\u003e court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness;\u003c\/li\u003e\n\u003cli\u003estatutory interpretation;\u003c\/li\u003e\n\u003cli\u003einflation adjustment rules and the allowance for corporate equity;\u003c\/li\u003e\n\u003cli\u003evalue added tax systems;\u003c\/li\u003e\n\u003cli\u003econcepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”;\u003c\/li\u003e\n\u003cli\u003ecorporate-shareholder tax systems;\u003c\/li\u003e\n\u003cli\u003ethe relationship between tax and financial accounting;\u003c\/li\u003e\n\u003cli\u003etaxation of investment income;\u003c\/li\u003e\n\u003cli\u003etax authorities’ ability to obtain and process information about taxpayers; and\u003c\/li\u003e\n\u003cli\u003esystems of appeals from tax assessments.\u003c\/li\u003e\n\u003c\/ul\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eThe information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English.\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eEspecially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.\u003c\/p\u003e  \n\n                                         Editorial Reviews                   Review   \u003cul\u003e\u003cli\u003einflation adjustment rules and the allowance for corporate equity;\u003c\/li\u003e\u003c\/ul\u003e--\u003cul\u003e\u003cli\u003evalue added tax systems;\u003c\/li\u003e\u003c\/ul\u003e\u003cbr\u003e\u003cbr\u003e\u003cul\u003e\u003cli\u003econcepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”;\u003c\/li\u003e\u003c\/ul\u003e--\u003cul\u003e\u003cli\u003ecorporate-shareholder tax systems;\u003c\/li\u003e\u003c\/ul\u003e\u003cbr\u003e\u003cbr\u003e\u003cul\u003e\u003cli\u003ethe relationship between tax and financial accounting;\u003c\/li\u003e\u003c\/ul\u003e--\u003cul\u003e\u003cli\u003etaxation of investment income;\u003c\/li\u003e\u003c\/ul\u003e           About the Author   \u003cul\u003e\u003cli\u003e general anti-avoidance rules;\u003c\/li\u003e\u003c\/ul\u003e                                           ","brand":"Victor Thuronyi, Kim Brooks, Borbala Kolozs","offers":[{"title":"Default Title","offer_id":46070309388522,"sku":"9789041167194","price":201.37,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0714\/5301\/6298\/files\/513nQFB-BQS._SL1500.jpg?v=1781256312","url":"https:\/\/textbookme.store\/products\/comparative-tax-law","provider":"TextbookMe","version":"1.0","type":"link"}