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Author : International Fiscal Association. Congress
Publisher : Unknown
Page : 669 pages
File Size : 43,6 Mb
Release : 2002
Category : Income tax
ISBN : OCLC:651834134
Author : Andrew Robertson,James Goudkamp
Publisher : Bloomsbury Publishing
Page : 510 pages
File Size : 54,9 Mb
Release : 2019-11-28
Category : Law
ISBN : 9781509929467
This volume explores the relationship between form and substance in the law of obligations. It builds on the rich tradition of legal thought that deploys the concepts of form and substance to inform our understanding of the common law. The essays in this collection offer multiple conceptions of form and substance and cover an array of private law subjects, scholarly approaches and jurisdictions. The collection makes it clear that the interplay between form and substance is a key element of the dynamism that characterises this area of the law.
Author : Anonim
Publisher : Unknown
Page : 756 pages
File Size : 51,9 Mb
Release : 2003
Category : Business failures
ISBN : UCBK:C081456656
Author : Lawrence J. Gitman,Carl Mcdaniel,Amit Shah
Publisher : Unknown
Page : 0 pages
File Size : 40,9 Mb
Release : 2023-05-19
Category : Electronic
ISBN : 1998109313
Author : American Bar Association. House of Delegates,Center for Professional Responsibility (American Bar Association)
Publisher : American Bar Association
Page : 216 pages
File Size : 40,8 Mb
Release : 2007
Category : Law
ISBN : 1590318730
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Author : Edward Lazarus
Publisher : Penguin Books
Page : 616 pages
File Size : 52,6 Mb
Release : 2005-05-03
Category : Biography & Autobiography
ISBN : UOM:39015064754958
The author of "Black Hills/White Justice" offers an inside look at the most secretive institution in the American government--the Supreme Court. of photos.
Author : Pablo A Hernández González-Barreda
Publisher : Bloomsbury Publishing
Page : 352 pages
File Size : 52,7 Mb
Release : 2020-05-28
Category : Law
ISBN : 9781509923090
This book explores the concept of beneficial ownership in equity law, the domestic tax laws of the United Kingdom, Canada and the United States, as well as its varied and increasing uses in international tax law. By analysing the evolution of beneficiary rights in equity and the use of beneficial ownership wording in tax law, the book draws a roadmap for dealing with beneficial ownership in both national and international tax law. This approach highlights those common misconceptions that can be avoided by understanding the origins of the concept and its engagement with equity, as well as the differences with tax law. However, the book does not limit itself to dealing with theoretical discussion, but also offers an instructive and detailed practical case study. Offering both academic commentary and a practitioner focus, the book will be of the utmost interest to scholars and practitioners from common and civil law countries dealing with tax and estate law, particularly given beneficial ownership's increasing relevance.
Author : Anonim
Publisher : Unknown
Page : 52 pages
File Size : 44,8 Mb
Release : 1998
Category : Aliens
ISBN : MINN:30000005590827
Author : United States
Publisher : Unknown
Page : 1464 pages
File Size : 53,6 Mb
Release : 1971
Category : Law
ISBN : UOM:39015033909279
Author : Robert F. van Brederode,Richard E. Krever
Publisher : Unknown
Page : 0 pages
File Size : 44,9 Mb
Release : 2017
Category : Corporations
ISBN : 9041184732
Legal Interpretation of Tax Law' is a comprehensive multi-jurisdiction survey of the interpretation of the corporate income tax and VAT and GST or other general sales tax laws. As a result of the globalization of trade and business, tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. Effective consulting, whether internal or external, requires not only knowledge of tax law per se but also of how tax law is explained and interpreted by the courts of foreign jurisdictions. This book is the first to deal comparatively with tax law interpretation in economies engaged in cross-border investment at a global level.00The introduction outlines the theoretical approaches to legal interpretation in general and gives an overview of issues and topics relevant to taxation ? designed to help readers understand the jurisdictional chapters that follow. Each author pays detailed attention to such documentary elements as explanatory memoranda, administrative rulings, judicial precedents, judgments of foreign courts, legislative debates, and OECD guidelines.
Author : John Tiley
Publisher : Bloomsbury Publishing
Page : 448 pages
File Size : 46,8 Mb
Release : 2007-01-29
Category : Law
ISBN : 9781847313461
This work contains the full text of the papers presented at the second Tax Law History Conference in July 2004. The Conference was organised by the Cambridge Law Faculty's Centre for Tax Law. The papers range widely in terms of period - from the Old Testament to the twentieth century - and geographical areas, with papers on matters relating to not only the United Kingdom but also Canada, Australia and the US. The matters discussed are also broad and include the concept of taxation developed by Adam Smith and his fellow United Kingdom writers of the Enlightenment, problems of adjudication in tax law and of access to justice for taxpayers, definitions of income and its UK subset 'total income', capital gains tax, stamp duty on newspapers, the wartime excess profits tax, the nature of tithes, the strange tale of Jasper Moore, the real nature of the decision in the Duke of Westminster case, the demise of wealth transfer taxes in Canada, the nature of the US corporate tax and debates in the US about whether to raise war finance by issuing bonds or levying tax. As a whole the papers illustrate not only the wide variety but also the real depth of the issues waiting to be investigated in this rapidly growing field of scholarship.
Author : Anthony C. Infanti
Publisher : NYU Press
Page : 267 pages
File Size : 47,9 Mb
Release : 2022-01-04
Category : Law
ISBN : 9781479800391
How tax law perpetuates injustice but might instead be used as a powerful force for creating a more just and equitable society The relationship between tax law and society, Anthony C. Infanti asserts, is too often overlooked by those who work outside of the field of fiscal policy. Yet, the way a country collects and spends its revenue can be viewed as a quantifiable reflection of how a country sees itself, sending messages about both what it values now and what it aspires to be in the future. Tax and Time sheds light on two of the most misunderstood universal human experiences: time and taxes. Anthony C. Infanti asserts that time in tax law is the product of pure imagination and calls into question the world beyond time that we have created for ourselves. Written with clarity and powerful insight, Tax and Time demonstrates how the tax laws have been used to imaginatively manipulate time in ways that perpetuate economic and social injustice. With its social justice focus, the book brings a sorely needed critical perspective to technical tax policy discussions. Infanti calls for a systematic reexamination and reworking of the relationship between time and tax law, asserting that the power of the legal imagination to manipulate time in tax law can both correct past injustices and help us to envision—and actually work toward—a better and more just society.
Author : Mr.Christophe J Waerzeggers,Mr.Cory Hillier
Publisher : International Monetary Fund
Page : 12 pages
File Size : 51,7 Mb
Release : 2016-01-31
Category : Business & Economics
ISBN : 9781513515823
Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one specific legal instrument (being, a statutory general anti-avoidance rule (GAAR)) which is often considered by authorities to combat unacceptable tax avoidance practices. A GAAR is typically designed to strike down those otherwise lawful practices that are found to be carried out in a manner which undermines the intention of the tax law such as where a taxpayer has misused or abused that law. However, the objective of combating unacceptable tax avoidance can itself make the legal design of a GAAR complex. This is simply because the phrase “tax avoidance” means different things to different people. Whatever the form of a GAAR, it should give effect to a policy that seeks to strike down blatant, artificial or contrived arrangements which are tax driven. However, the GAAR should be designed and applied so as not to inhibit or impede ordinary commercial transactions. This Tax Law IMF Technical Note discusses and explores how drawing a line between those arrangements which should be caught by the GAAR is a matter of degree and can be delicate.
Author : Simon Whitehead
Publisher : Unknown
Page : 366 pages
File Size : 50,6 Mb
Release : 2019
Category : Dispute resolution (Law)
ISBN : 1838620079
Author : Guglielmo Maisto
Publisher : IBFD
Page : 433 pages
File Size : 55,5 Mb
Release : 2006
Category : Double taxation
ISBN : 9789076078922
This book analyses the relationships between tax treaties and domestic law from a constitutional and an international point of view, and how they can be improved in the fields of treaty override, treaty residence and anti-abuse measures. It also shows how the issues raised by these relationships are resolved by tax administrations and courts in selected European and non-European countries.