Direct Taxation

Author : Caren Grown,Imraan Valodia
Publisher : IDRC
Page : 349 pages
File Size : 48,5 Mb
Release : 2010
Category : Business & Economics
ISBN : 9780415568227

Get Book

Taxation and Gender Equity by Caren Grown,Imraan Valodia Pdf

Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.

Author : Michael Lang,Peter Melz,Eleonor Kristoffersson,Thomas Ecker
Publisher : IBFD
Page : 1341 pages
File Size : 42,6 Mb
Release : 2009
Category : Direct taxation
ISBN : 9789087220600

Get Book

Value Added Tax and Direct Taxation by Michael Lang,Peter Melz,Eleonor Kristoffersson,Thomas Ecker Pdf

This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.

Author : Swinton BOULT
Publisher : Unknown
Page : 22 pages
File Size : 49,9 Mb
Release : 1853
Category : Income tax
ISBN : BL:A0019614667

Get Book

The Income Tax as it Is; Direct Taxation as it Might Be. A Letter to the Right Hon. Wm. E. Gladstone, M.P., Chancellor of the Exchequer by Swinton BOULT Pdf

Author : John Coleman (of Dover.)
Publisher : Unknown
Page : 130 pages
File Size : 51,8 Mb
Release : 1853
Category : Electronic
ISBN : OXFORD:555099342

Get Book

Some observations on direct taxation, in reference to commercial reform by John Coleman (of Dover.) Pdf

Author : James E. Meade
Publisher : Routledge
Page : 605 pages
File Size : 40,5 Mb
Release : 2013-09-05
Category : Business & Economics
ISBN : 9781136323560

Get Book

The Structure and Reform of Direct Taxation (Routledge Revivals) by James E. Meade Pdf

First published in 1978, The Structure and Reform of Direct Taxation presents the full findings and recommendations of the ‘Meade’ committee set up by The Institute for Fiscal Studies. It represents the most important contemporary examination of the structure of UK taxation and direct taxation systems in general. The results of two years’ intensive research and discussion by this independent committee are presented as a report under the joint authorship of an outstanding team of tax experts. The committee brought together professional practitioners-lawyers, accountants and taxation administrators-and academic specialists in fiscal studies, and here provides a unique review of direct taxation which is comprehensive, singularly original and full of good sense. The book begins with a return to first principles, restates the objectives of a good tax system and analyses existing structures. It goes on to examine the feasibility of basic reforms which would allow the system to become more straightforward in operation and which would base taxation on what individuals take out of the economy rather than on what they put into it.

Author : Michael Lang,Judith Herdin,Ines Hofbauer
Publisher : Kluwer Law International B.V.
Page : 776 pages
File Size : 50,5 Mb
Release : 2005-01-01
Category : Law
ISBN : 9789041123718

Get Book

WTO and Direct Taxation by Michael Lang,Judith Herdin,Ines Hofbauer Pdf

WTO Law and Direct Taxation are linked in numerous ways. The WTO Agreements, thereof especially the GATT and GATS Agreements, contain several explicit provisions on the subject of direct taxes or even on its delimitation from Tax Treaty Law. To some extent, the scope of application of WTO Law has been broadened by case law to comprise also direct taxes. This entails overlappings particularly with regard to the law of subsidies, prohibitions of discrimination, and most-favoured-nation obligations. This book highlights increasingly relevant interdependencies between WTO Law and Direct Taxation from the viewpoint of 21 States. Special emphasis is placed on the conformity of national taxes on profits with WTO Law as well as on specifics of interpretation in several Member States. 21 National Reports from nearly all EU countries as well as Colombia, Israel, New Zealand, Norway and the USA dealt with this topic and were compiled and published in this volume. Additionally, a General Report prepared by Servatius van Thiel summarises the results of the National Reports. Moreover, experts in this field joining the Conference among them Reuven Avi-Yonah, Michael Lennard and Raymond Luja have volunteered contributions dealing with specific problems of WTO and Direct Taxation.

Author : DUNCAN MACLAREN
Publisher : Unknown
Page : 38 pages
File Size : 43,9 Mb
Release : 1860
Category : Taxation
ISBN : UIUC:30112063714890

Get Book

Indirect Taxation by DUNCAN MACLAREN Pdf

Author : Michael Lang,Pasquale Pistone
Publisher : Kluwer Law International
Page : 0 pages
File Size : 53,9 Mb
Release : 2007
Category : Corporations
ISBN : 9041126651

Get Book

The EU and Third Countries by Michael Lang,Pasquale Pistone Pdf

Analysis by tax scholars on the relations between European law and third countries in the field of direct taxation. It includes national reports from over 30 EU Member States and third countries, which were presented at a conference held at the Vienna University of Economics and Business Administration on 13-15 October 2006. Among the areas addressed by this work are the following: The direct impact of article 56 EC Treaty (right of establishment) in the relations with third states; The indirect impact of the fundamental freedoms in the relations with third states; Fundamental freedoms in relation to EEA States under the EEA Agreement; Agreements between Switzerland and the European Union; The relations with other third states in the field of direct taxes; The impact of secondary EC law on the relations with third states; Article 307 EC Treaty (free movement of capital); and The treaty-making power of the European Union in the relations with third states.

Author : Canada. Department of External Affairs. Information Division
Publisher : Unknown
Page : 22 pages
File Size : 55,9 Mb
Release : 1972
Category : Business & Economics
ISBN : UOM:39015069228776

Get Book

Taxation in Canada by Canada. Department of External Affairs. Information Division Pdf

Author : John Harvey Perry
Publisher : University of Toronto Press, [1953, i.e. 1954]
Page : 448 pages
File Size : 50,9 Mb
Release : 1953
Category : Taxation
ISBN : UCAL:$B675059

Get Book

Taxation in Canada by John Harvey Perry Pdf

Author : Marjaana Helminen
Publisher : IBFD
Page : 453 pages
File Size : 40,6 Mb
Release : 2011
Category : Direct taxation
ISBN : 9789087220969

Get Book

EU Tax Law by Marjaana Helminen Pdf

This book deals with all the EC law norms that are relevant from the perspective of direct taxes. It explains how these norms are, and should be, interpreted and how they affect national tax laws and the tax treatment in EU Member States. It begins by giving a comprehensive overview of the basic principles and concepts of EC tax law and all relevant articles of the EC Treaty, analysing them in the light of direct tax case law. A discussion follows covering all relevant EC directives and recommendations and other soft law material on direct taxes. Reference is made to all relevant judgments of the EC Court on direct taxes. The book includes a chapter on the tax treatment of the different EU entity forms and the future of corporate taxation, with a separate chapter dedicated to the EC law issues related to transfer pricing and to the EC law norms on administrative assistance in tax matters.

Author : Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer,Alexander Rust,Georg Kofler,Karoline Spies
Publisher : Linde Verlag GmbH
Page : 346 pages
File Size : 52,9 Mb
Release : 2022-08-25
Category : Law
ISBN : 9783709412664

Get Book

Introduction to European Tax Law on Direct Taxation by Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer,Alexander Rust,Georg Kofler,Karoline Spies Pdf

Basic knowledge of European Tax Law This concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with little knowledge of European law, European law specialists and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Moreover, this book can be useful to academics without a legal background in approaching technical issues raised by European Union tax law, as well as give inspiration to the most experienced European direct tax law experts. This seventh edition further refines and updates the content, but also enhances the coordination across the chapter and the selection of case law in line with the weight that it carries for the development of European tax law. An indispensable consultation tool - Introduction to European Tax Law on Direct Taxation.

Author : Michael Lang,Josef Schuch,Claus Staringer
Publisher : Kluwer Law International B.V.
Page : 356 pages
File Size : 45,6 Mb
Release : 2006-01-01
Category : Law
ISBN : 9789041125095

Get Book

ECJ--recent Developments in Direct Taxation by Michael Lang,Josef Schuch,Claus Staringer Pdf

A growing number of cases pending before trhe European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. This book scrutinises the national background of the most important of these cases and examines possible infringements of fundamental freedoms. The focus of each analysis is on the questions submitted to the ECJ by the national courts. Moreover, where available, the opinion of the Advocate General is discussed. The cases are presented by esteemed national and European tax law experts. This book goes to the heart of the national tax systems, exposing hidden obstacles to fundamental freedoms.

Author : Werner Haslehner
Publisher : Kluwer Law International B.V.
Page : 274 pages
File Size : 46,8 Mb
Release : 2015-10-28
Category : Law
ISBN : 9789041166296

Get Book

Landmark Decisions of the ECJ in Direct Taxation by Werner Haslehner Pdf

Every professional dealing with taxation in the European Union will greatly appreciate this extraordinarily useful book. Based on a high-level conference held at the University of Luxembourg in 2014, the book presents detailed expert summaries and analyses of landmark ECJ decisions in direct taxation, each case a starting point for the development of a specific doctrine. The depth of the analysis, as each author charts a way through the nuances of the Court's arguments, allows the reader to gain an unparalleled understanding of changes in the relevant subsequent jurisprudence. The fundamental issues covered are the following: - taxation of non-residents in the EU context; - implications of EU fundamental freedoms in the income tax systems of the Member States; - outbound and inbound dividend taxation; - taxation of permanent establishments; - restrictions on freedom of establishment; - tax treatment of corporate exit; - abuse of taxpayers' rights; - cohesion of the tax system as an overriding factor in the public interest; - juridical double taxation arising from the exercise of overlapping powers of two or more States; - free movement of capital and third countries; and - tax treatment of non-profit organizations in the cross-border context. The book as a whole offers an incomparable critical assessment of the strengths and weaknesses of the Court's reasoning and its path through the complex field of crossborder income taxation, particularly in the area of the compatibility of national tax legislation with the fundamental freedoms, which continues to be a powerful driver for changes to existing tax laws. For legal academics, this is a unique and fundamental source of essential information and analysis. Crucially, although valuable as a 'snapshot' of the current state of EU tax law, this book will remain relevant for practitioners and policymakers as jurisprudence continues to develop over the years to come.

Author : United States
Publisher : Unknown
Page : 148 pages
File Size : 41,8 Mb
Release : 1862
Category : Direct taxation
ISBN : HARVARD:HNN32A

Get Book

The Tax-payer's Manual by United States Pdf