Gain a solid understanding of individual taxation with the unforgettable, clear and engaging presentation that pioneered a new approach to learning tax law more than 25 years ago. Today, this ground-b
Evans, Krever, and Mellor present readers with a collection of expert essays and articles regarding tax simplification in a variety of international contexts. The selections cover a wide range of topi
Permanent establishment is the key concept for allocating taxation rights in respect of business income, and the question ‘Is there a permanent establishment?’ is a tax treaty issue that advisers, gov
Correia proposes an interdisciplinary and comparative approach to taxing corporate groups. He begins by analyzing the core mechanical pillars of corporate income tax systems and their impact on corpor
As barriers to international trade and investment are eliminated, taxation becomes an increasingly important consideration in foreign investment decisions. This book describes the many different ways
Series on International Taxation Volume 58 Beneficial Ownership in International Tax Law compares the use and interpretation of beneficial ownership, both current and historical, in a wide range of n
Volume 24 of Advances in Taxation contains seven articles, covering topics such as the impact of FASB Financial Interpretation No. 48 adoption through the lens of debt covenants; conflicting results i
Series on International Taxation Volume 59 The permanent establishment (PE) is a legal form of cross-border direct investment whereby a business presence is maintained as an integral part of the fore
This first comprehensive study of the interaction between technology and taxation approaches the subject along four main avenues: insight and analysis gained from empirical legal studies conducted in
Edited by Brederode (a practicing international tax lawyer who also teaches at New York U.), this volume comparatively describes and analyzes the value added tax (VAT) treatment of real estate transac
This edited volume focuses on the role that school climate and disciplinary practices have on the educational and social experiences of students of color.
Gain a solid understanding of individual and corporate taxation using the book that pioneered an unforgettable, clear and engaging approach to tax law more than 25 years ago. The ground-breaking Pratt
Editor John Hasseldine presents students, academics, researchers, and professionals working in a wide variety of contexts with a collection of academic papers and scholarly articles focused on contemp
The European Union (EU) Merger Directive removes certain tax disadvantages encountered by companies and their shareholders in the course of a restructuring operation. However, in spite of amendments a
Advances in Taxation publishes articles dealing with all aspects of taxation. Articles can address tax policy issues at the federal, state, local, or international level. The series primarily publishe
Virtually all objections to taxation schemes spring from perceptions of unfairness. Is tax fairness possible? The question is certainly worth investigating in depth, and that is the purpose of this bo
Series on International Taxation Volume 46 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 gene
