9,724円 International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalization, but the modern U.S. rules, even more than those in most other countries, are widely recognized as dysfunctional. The existing debate over how to reform th...

7,229円 The last several years have seen fundamental changes to the UK tax system. Nearly the entirety of the UK corporation tax and international tax rules have been rewritten by three new statutes – the Corporation Tax Acts 2009 and 2010 and the Taxation (International and Other Provisions) Act 2010. T...

25,372円 These are the papers from the 2012 Cambridge Tax Law History Conference revised and reviewed for publication. The papers include new studies of: income tax law rewrite projects 1914–1956; law and administration in capital allowances 1878– 1950; the 'full amount' in income tax legislation; Sir Jos...

33,617円 Since the decision of the House of Lords in Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70, the law governing claims for restitution of overpaid tax has experienced rapid and profound evolution. This has been so not only in England, but also elsewhere in the commo...

19,028円 Excellent technical writing on corporation tax abounds, but it tends to be inaccessible to public lawyers, political theorists and political economists. Although recent years have seen not only an explosion in public law scholarship but also a reawakening of interest in interpretative political t...

11,276円 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 in...

19,235円 Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transa...

12,154円 This volume presents philosophical contributions examining questions of the grounding and justification of taxation and different types of taxes such as inheritance, wealth, consumption or income tax in relation to justice and the concept of a just society. The chapters cover the different levels...

226円 The fourth issue of 2014 features articles and essays from recognized legal scholars, as well as extensive student research. Contents include: Articles: * The Legal Salience of Taxation, by Andrew T. Hayashi * Tax-Loss Mechanisms, by Jacob Nussim & Avraham Tabbach * Regulating Systemic Risk in In...

6,076円 The symbiosis between the law, economics and finance is evidenced in our daily lives. This book elucidates the relationship between these factors in Singapore and Hong Kong in direct and indirect real estate market. In Singapore, for example, there is an inseparable relationship between law, econ...

421円 A short history of taxation, a treatise on suggested alternatives to tax reform, and a modest proposal by the author which would eliminate the need for the tax code altogether. This book was written in response to President Barack Obama's call for suggestions from the public for tax reform, and i...

0円 Lei do Planeamento Fiscal Abusivo (LPFA), introduzida pelo Decreto-Lei n.º 29/2008, de 25 de Fevereiro. O diploma acima referido não se encontra anotado ou comentado. Este livro transpõe para o universo das publicações eletrónicas os conteúdos do portal Lexit (www.lexit.pt).