Cambridge Tax Law Series – serie
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30 produkter
International Taxation of Permanent Establishments
Principles and Policy
Inbunden, 2011
1814 kr
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The effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as international banks, now operate around the world through branches known as permanent establishments. The business profits article …
International Tax as International Law
An Analysis of the International Tax Regime
Häftad, 2007
644 kr
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This book examines the coherent international tax regime that is embodied in both the tax treaty network and in domestic laws, and the way it forms a significant part of international law, both treaty based and customary. The practical implication is that countries are not free to adopt any …
International Tax as International Law
An Analysis of the International Tax Regime
Inbunden, 2007
1168 kr
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This book examines the coherent international tax regime that is embodied in both the tax treaty network and in domestic laws, and the way it forms a significant part of international law, both treaty based and customary. The practical implication is that countries are not free to adopt any …
Income Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820
Av Peter Harris
Inbunden, 2006
2142 kr
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This book was first published in 2006. Many common law countries inherited British income tax rules. Whether the inheritance was direct or indirect, the rationale and origins of some of the central rules seem almost lost in history. Commonly, they are simply explained as being of British origin …
Tax Policy, Women and the Law
UK and Comparative Perspectives
Av Ann Mumford
Inbunden, 2010
808 kr
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Tax policy frequently targets the choices that women face in many aspects of their lives. Decisions regarding working away from home, having children, marrying, registering a partnership or cohabiting with a partner all entail tax consequences. The end of the twentieth century saw progress in …
Anglo-American Corporate Taxation
Tracing the Common Roots of Divergent Approaches
Inbunden, 2011
1280 kr
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The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax paid at the corporate level imputed to …
The Victorian Taxpayer and the Law
A Study in Constitutional Conflict
Inbunden, 2009
1813 kr
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The central element of the taxpayer's relationship with the law was the protection it afforded to ensure only the correct amount of tax was paid, that it was legally levied and justly administered. These legal safeguards consisted of the fundamental constitutional provision that all taxes had to be …
The United Nations in Global Tax Coordination
Hidden History and Politics
Av Nikki J. Teo
Inbunden, 2023
1932 kr
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The United Nations in Global Tax Coordination fills the decade-long knowledge gap in international tax history concerning the UN Fiscal Commission, which functioned as the overarching fiscal authority during the early post-World War II economic order. With insights from political economy and …
The International Tax Revolution
Av Reuven S. Avi-Yonah, Christine Kim
Inbunden, 2025
1513 kr
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The International Tax Revolution offers the first comprehensive analysis of the profound changes in international taxation over the past decade, culminating in the landmark October 2021 agreement by over 140 countries to implement a global corporate minimum tax and modify profit allocation and …
Corporate Tax Law
Structure, Policy and Practice
Av Peter Harris
Inbunden, 2024
2023 kr
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New edition taking account of the substantial developments of the last decade. It considers the Trump US tax reforms of late 2017 and then the Biden reforms of 2022. It recognises the economic rise of China by incorporating its corporate tax system for comparison. This creates increased balance, …
High Rates and Low Taxes
Tax Dodging in Mid-Century America
Inbunden, 2026
1588 kr
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Amidst calls for a return to the high tax rates of the 1950s and 60s, this book examines the tax dodging that accompanied it. Lacking political will to lower the rate, Congress riddled the laws with loopholes, exemptions, and preferences, while largely accepting income tax chiseling's rise in …
Resolving Transfer Pricing Disputes
A Global Analysis
Av Eduardo Baistrocchi, Ian Roxan
Inbunden, 2012
5033 kr
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Via a global analysis of more than 180 transfer pricing cases from 20 representative jurisdictions, Resolving Transfer Pricing Disputes explains how the law on transfer pricing operates in practice and examines how disputes between taxpayers and tax administrations are dealt with around the world. …
Value Added Tax
A Comparative Approach
Av Alan Schenk, Victor Thuronyi m. fl.
Inbunden, 2015
1723 kr
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This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as …
The Rise of the Value-Added Tax
Inbunden, 2015
2067 kr
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This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very …
International Tax Policy
Between Competition and Cooperation
Av Tsilly Dagan
Inbunden, 2017
1723 kr
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Bringing a unique voice to international taxation, this book argues against the conventional support of multilateral co-operation in favour of structured competition as a way to promote both justice and efficiency in international tax policy. Tsilly Dagan analyzes international taxation as a …
Income Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820
Av Peter Harris
Häftad, 2012
778 kr
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This book was first published in 2006. Many common law countries inherited British income tax rules. Whether the inheritance was direct or indirect, the rationale and origins of some of the central rules seem almost lost in history. Commonly, they are simply explained as being of British origin …
International Tax Policy
Between Competition and Cooperation
Av Tsilly Dagan
Häftad, 2018
498 kr
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Bringing a unique voice to international taxation, this book argues against the conventional support of multilateral co-operation in favour of structured competition as a way to promote both justice and efficiency in international tax policy. Tsilly Dagan analyzes international taxation as a …
Value Added Tax
A Comparative Approach
Av Alan Schenk, Victor Thuronyi m. fl.
Häftad, 2015
808 kr
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This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as …
Double Taxation and the League of Nations
Inbunden, 2018
2330 kr
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Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored archival material, Sunita Jogarajan provides the first in-depth examination of the development of the League's Models. This new research …
Figuring Out the Tax
Congress, Treasury, and the Design of the Early Modern Income Tax
Inbunden, 2018
1844 kr
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Figuring Out the Tax recounts the forgotten early development of the federal income tax in the US, resulting from the interplay between Congress and the Treasury Department in the decades following the enactment of the tax in 1913. It covers a wide range of topics including the income tax …
International Commercial Tax
Av Peter Harris
Inbunden, 2020
2320 kr
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International Commercial Tax, 2nd edition takes account of the substantial developments of the last decade. With more than sixty percent new material, the book considers the outcomes of the OECD's BEPS project and the substantial consequential 2017 revisions of the OECD and UN Model tax treaties. …
Taxing the Digital Economy
Theory, Policy and Practice
Inbunden, 2021
1844 kr
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The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with their immense growth and the OECD has proposed a …
The Administrative Foundations of the Chinese Fiscal State
Av Wei Cui
Inbunden, 2022
1844 kr
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On subjects ranging from trade to democratization, there has lately been a wave of laments about China's development belying Western expectations. Yet these disappointments often come with misunderstandings of the very institutions that China was expected to adopt. Chinese taxation offers a sharp …
International Taxation of Trust Income
Principles, Planning and Design
Inbunden, 2019
1828 kr
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In International Taxation of Trust Income, Mark Brabazon establishes the study of international taxation of trust income as a globally coherent subject. Covering the international tax settings of Australia, New Zealand, the UK, and the US, and their taxation of grantors/settlors, beneficiaries, …
Taxing the Digital Economy
Theory, Policy and Practice
Häftad, 2024
485 kr
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The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with their immense growth and the OECD has proposed a …
International Taxation of Trust Income
Principles, Planning and Design
Häftad, 2022
463 kr
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In International Taxation of Trust Income, Mark Brabazon establishes the study of international taxation of trust income as a globally coherent subject. Covering the international tax settings of Australia, New Zealand, the UK, and the US, and their taxation of grantors/settlors, beneficiaries, …
International Commercial Tax
Av Peter Harris
Häftad, 2022
619 kr
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International Commercial Tax, 2nd edition takes account of the substantial developments of the last decade. With more than sixty percent new material, the book considers the outcomes of the OECD's BEPS project and the substantial consequential 2017 revisions of the OECD and UN Model tax treaties. …
The Administrative Foundations of the Chinese Fiscal State
Av Wei Cui
Häftad, 2023
392 kr
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On subjects ranging from trade to democratization, there has lately been a wave of laments about China's development belying Western expectations. Yet these disappointments often come with misunderstandings of the very institutions that China was expected to adopt. Chinese taxation offers a sharp …
European Union Corporate Tax Law
Inbunden, 2021
2029 kr
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How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This book traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies, and permanent establishments. …
The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties
Av Michael Lang, Pasquale Pistone m. fl.
Inbunden, 2012
3443 kr
Tillfälligt slut
This book provides an analysis of bilateral tax treaties concluded by thirty-seven jurisdictions from five continents and empirically ascertains the impact of the UN and OECD Model Tax Conventions on bilateral tax treaties. It therefore fills a major gap in the international tax literature, which …
