{"title":"Taxation","description":"Books on the subject of Taxation","products":[{"product_id":"the-impact-of-the-oecd-and-un-model-conventions-on-bilateral-tax-treaties-hardback-9781107019720","title":"The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties (Hardback) 9781107019720","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eThe Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties\u003c\/font\u003e\u003cbr\u003e\r\n\r\n\r\n\u003c\/p\u003e\n\u003cp\u003e\u003cem\u003eExplains what bilateral tax treaties are and what they share with the UN and OECD Model Conventions.\u003c\/em\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003cp\u003e\u003cfont size=\"4\"\u003eMichael Lang (Edited by), Pasquale Pistone (Edited by), Josef Schuch (Edited by), Claus Staringer (Edited by)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9781107019720, Cambridge University Press\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eHardback, published 17 May 2012\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e1244 pages, 2 tables\u003cbr\u003e23.5 x 15.9 x 5 cm, 2.06 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003eThis 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 has so far either studied the sole Model Tax Conventions or focused on bilateral treaties in the context of the tax treaty policy of single countries, and sets the pace for a new methodology in the analysis and interpretation of tax treaties. A general report outlines the key points of the analysis, highlights current trends and predicts future developments of multilateralism and global tax law. This is an essential resource for academics, tax authorities and international tax practitioners who find textbooks based on Model Tax Conventions insufficient.\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eIntroduction\u003cbr\u003e 1. Argentina\u003cbr\u003e 2. Australia\u003cbr\u003e 3. Austria\u003cbr\u003e 4. Belgium\u003cbr\u003e 5. Brazil\u003cbr\u003e 6. Canada\u003cbr\u003e 7. Chile\u003cbr\u003e 8. China\u003cbr\u003e 9. Colombia\u003cbr\u003e 10. Croatia\u003cbr\u003e 11. Czech Republic\u003cbr\u003e 12. Estonia\u003cbr\u003e 13. Finland\u003cbr\u003e 14. France\u003cbr\u003e 15. Germany\u003cbr\u003e 16. Hong Kong\u003cbr\u003e 17. Hungary\u003cbr\u003e 18. India\u003cbr\u003e 19. Italy\u003cbr\u003e 20. Lebanon\u003cbr\u003e 21. Liechtenstein\u003cbr\u003e 22. The Netherlands\u003cbr\u003e 23. New Zealand\u003cbr\u003e 24. Norway\u003cbr\u003e 25. Peru\u003cbr\u003e 26. Poland\u003cbr\u003e 27. Portugal\u003cbr\u003e 28. Romania\u003cbr\u003e 29. Russian Federation\u003cbr\u003e 30. Serbia\u003cbr\u003e 31. Slovakia\u003cbr\u003e 32. Slovenia\u003cbr\u003e 33. Spain\u003cbr\u003e 34. Sweden\u003cbr\u003e 35. Uganda\u003cbr\u003e 36. The United Kingdom\u003cbr\u003e 37. USA.\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Comparative law [\u003ca title=\"See our other books on Comparative law\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Comparative%20law%20%5BLAM%5D%22\"\u003eLAM\u003c\/a\u003e], Law [\u003ca title=\"See our other books on Law\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Law%20%5BL%5D%22\"\u003eL\u003c\/a\u003e], Taxation [\u003ca title=\"See our other books on Taxation\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Taxation%20%5BKFFD1%5D%22\"\u003eKFFD1\u003c\/a\u003e], Finance \u0026amp; accounting [\u003ca title=\"See our other books on Finance \u0026amp; accounting\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Finance%20\u0026amp;%20accounting%20%5BKF%5D%22\"\u003eKF\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Cambridge University Press","offers":[{"title":"Default Title","offer_id":46005374255384,"sku":"9781107019720","price":168.39,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/products\/9781107019720i_bdd42644-adbe-44aa-8d3f-69b683cae347.jpg?v=1691361088"},{"product_id":"the-taxation-of-corporate-groups-under-consolidation-an-international-comparison-hardback-9781107033498","title":"The Taxation of Corporate Groups under Consolidation; An International Comparison (Hardback) 9781107033498","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eThe Taxation of Corporate Groups under Consolidation\u003c\/font\u003e\u003cbr\u003e\r\n\u003cfont size=\"5\"\u003eAn International Comparison\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cem\u003eAntony Ting presents the first comprehensive comparative study of the tax consolidation regimes adopted in eight countries.\u003c\/em\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003cp\u003e\u003cfont size=\"4\"\u003eAntony Ting (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9781107033498, Cambridge University Press\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eHardback, published 20 December 2012\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e336 pages, 31 b\/w illus.  11 tables\u003cbr\u003e23.5 x 15.7 x 2.3 cm, 0.63 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003eThe rise of corporate groups in the last century dictates a shift in the income tax law: instead of treating each company as a separate taxpayer, the tax consolidation regime is increasingly common. Antony Ting presents the first comprehensive comparative study of eight consolidation regimes in Australia, France, Italy, Japan, the Netherlands, New Zealand, Spain and the USA. In the study, he critically analyses and compares alternative policy options with respect to ten key structural elements. The study improves understanding of the design and implementation of consolidation regimes and sets the stage for the search for a model. It provides valuable information with respect to the best practices, as well as the pitfalls, in the design of a consolidation regime. The book is essential to countries contemplating the introduction of a new consolidation regime and offers important insights into the management of such a complex structure through careful policy-orientated choices.\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003ePart I. The Enterprise Doctrine – Theory and Practice: 1. The rise of corporate groups: a challenge to the tax law\u003cbr\u003e 2. Application of the enterprise doctrine to group taxation: theory\u003cbr\u003e 3. Application of the enterprise doctrine to group taxation: practice\u003cbr\u003e Part II. Comparative Analysis of Key Structural Elements of Consolidation Regimes: 4. Policy objectives and structural elements of consolidation\u003cbr\u003e 5. Definition of a group\u003cbr\u003e 6. Treatment of losses\u003cbr\u003e 7. Treatment of assets\u003cbr\u003e 8. Treatment of intra-group shareholdings\u003cbr\u003e 9. Interactions between consolidation and other parts of the income tax system\u003cbr\u003e 10. A model consolidation regime?\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Taxation \u0026amp; duties law [\u003ca title=\"See our other books on Taxation \u0026amp; duties law\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Taxation%20\u0026amp;%20duties%20law%20%5BLNU%5D%22\"\u003eLNU\u003c\/a\u003e], Financial law [\u003ca title=\"See our other books on Financial law\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Financial%20law%20%5BLNP%5D%22\"\u003eLNP\u003c\/a\u003e], Taxation [\u003ca title=\"See our other books on Taxation\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Taxation%20%5BKFFD1%5D%22\"\u003eKFFD1\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Cambridge University Press","offers":[{"title":"Default Title","offer_id":46265525960984,"sku":"9781107033498","price":100.85,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/products\/9781107033498i.jpg?v=1692023893"},{"product_id":"tax-credits-for-the-working-poor-a-call-for-reform-hardback-9781108415057","title":"Tax Credits for the Working Poor; A Call for Reform (Hardback) 9781108415057","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eTax Credits for the Working Poor\u003c\/font\u003e\u003cbr\u003e\r\n\u003cfont size=\"5\"\u003eA Call for Reform\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cem\u003eAnalyzes the effectiveness of the earned income tax credit in the United States and offers suggestions for how it can be improved.\u003c\/em\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003cp\u003e\u003cfont size=\"4\"\u003eMichelle Lyon Drumbl (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9781108415057, Cambridge University Press\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eHardback, published 19 September 2019\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e232 pages, 1 table\u003cbr\u003e23.4 x 15.7 x 1.6 cm, 0.46 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cem\u003e\u003cfont size=\"3\"\u003e'Drumbl makes an important contribution to the EITC literature. She clearly summarizes much of the literature from diverse disciplines on the function and effectiveness of the EITC. She uses that literature to probe the problems of the EITC and to make measured and sensible proposals for reform. In doing so, she also makes important original contributions to the comparative study of government assistance programs, drawing on the experiences of two of our closest allies, Canada and New Zealand, to support her reform proposals. As such, her work should be read by policymakers and scholars from a political and ideological viewpoints for its important discussions on the problems with the EITC and sensible proposals to address those problems. If politicians institute one or more of its suggested reforms, some financial relief will come to those taxpayers who need it most.' Jonathan D. Grossberg, Journal of the American Taxation Association\u003c\/font\u003e\u003c\/em\u003e\u003c\/p\u003e\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003eThe United States introduced the earned income tax credit (EITC) in 1975, where it remains the most significant earnings-based refundable credit in the Internal Revenue Code. While the United States was the first country to use its domestic revenue system to deliver and administer social welfare benefits to lower-income individuals or families, a number of other countries, including New Zealand and Canada, have experimented with or incorporated similar credits into their tax systems. In this work, Michelle Lyon Drumbl, drawing on her extensive advocacy experience representing low-income taxpayers in EITC audits, analyzes the effectiveness of the EITC in the United States and offers suggestions for how it can be improved. This timely book should be read by anyone interested in how the EITC can be reimagined to better serve the working poor and, more generally, whether the tax system can promote social justice.\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003ePreface and acknowledgments\u003cbr\u003e List of abbreviations\u003cbr\u003e Introduction: rethinking the earned income tax credit\u003cbr\u003e 1. A history of the EITC: how it began and what it has become\u003cbr\u003e 2. Why the United States uses lump-sum delivery\u003cbr\u003e 3. How inexpensive administration creates expensive challenges\u003cbr\u003e 4. Importing ideas: case studies in design and administrability\u003cbr\u003e 5. Reimagining the credit: why and how to restructure the EITC\u003cbr\u003e 6. Making a case for year-round EITC delivery\u003cbr\u003e 7. Protecting the anti-poverty element\u003cbr\u003e 8. Beyond EITC delivery and administration: how the United States addresses poverty\u003cbr\u003e Index.\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Legal skills \u0026amp; practice [\u003ca title=\"See our other books on Legal skills \u0026amp; practice\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Legal%20skills%20\u0026amp;%20practice%20%5BLAS%5D%22\"\u003eLAS\u003c\/a\u003e], Taxation [\u003ca title=\"See our other books on Taxation\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Taxation%20%5BKFFD1%5D%22\"\u003eKFFD1\u003c\/a\u003e], Welfare economics [\u003ca title=\"See our other books on Welfare economics\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Welfare%20economics%20%5BKCR%5D%22\"\u003eKCR\u003c\/a\u003e], Economics [\u003ca title=\"See our other books on Economics\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Economics%20%5BKC%5D%22\"\u003eKC\u003c\/a\u003e], Constitution: government \u0026amp; the state [\u003ca title=\"See our other books on Constitution: government \u0026amp; the state\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Constitution:%20government%20\u0026amp;%20the%20state%20%5BJPHC%5D%22\"\u003eJPHC\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Cambridge University Press","offers":[{"title":"Default Title","offer_id":46266224738584,"sku":"9781108415057","price":93.29,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/products\/9781108415057i_22f2ec2d-0eaa-426b-9131-9e6656b8dd26.jpg?v=1696753831"},{"product_id":"international-taxation-handbook-policy-practice-standards-and-regulation-paperback-9780750683715","title":"International Taxation Handbook; Policy, Practice, Standards, and Regulation (Paperback) 9780750683715","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eInternational Taxation Handbook\u003c\/font\u003e\u003cbr\u003e\r\n\u003cfont size=\"5\"\u003ePolicy, Practice, Standards, and Regulation\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cem\u003eThe  theory and practice with international examples of taxation for the global finance and accounting sector.\u003c\/em\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003cp\u003e\u003cfont size=\"4\"\u003eGreg N. Gregoriou (Edited by), Colin Read (Edited by)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9780750683715, Elsevier Science\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003ePaperback, published 27 February 2007\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e392 pages\u003cbr\u003e23.4 x 16.5 x 2.5 cm, 0.62 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cem\u003e\u003cfont size=\"3\"\u003e\"Want to learn about contemporary tax thinking from an impressive range of legal, economic, and business scholars and regulators from around the world? This collection is a valuable resource in allowing students, researchers, and practitioners to obtain exposure to diverse taxation aspects all in one convenient volume. This book should be a useful reference at any academic or professional library worldwide.\" \u003cb\u003e--Kenton K. Yee JD, Ph.D, Columbia University Business School, New York, USA\u003cbr\u003e\u003c\/b\u003e\u003cbr\u003e\"In light of increasing globalisation and complexity of international finance and investment, the publication of International Taxation provides a timely contribution on the important and topical issues facing international business, government and society. With insights from theoretical and empirical research, incorporating international comparisons as well as country-specific analyses, on evolving issues, such as securitisation and related party transaction, this book provides valuable reading for educators, practitioners and policymakers.\" \u003cb\u003e--Professor Janice Loftus, University of Sydney School of Business, Australia\u003cbr\u003e\u003c\/b\u003e\u003cbr\u003e\"Taxes matter and they do so in an increasingly international arena. Policy makers have to understand which decisions they can autonomously take, how they are affected by other tax jurisdictions and how firms may respond to taxation structures. Businesses need to understand how to respond to the challenge of tax and the opportunity of increased mobility. This book provides insight into these issues and is therefore relevant for businesses and policy makers alike.\" \u003cb\u003e--Jochen Zimmerman, Professor of Accounting and Control, University of Bremen, Germany\u003c\/b\u003e\u003c\/font\u003e\u003c\/em\u003e\u003c\/p\u003e\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003eInternational taxation is evolving in response to globalization, capital mobility, and the increased trade in services, and introduces international tax practitioner, student and researcher to the theory, practice, and international examples of the changing landscape. \u003cbr\u003e\u003cbr\u003eModels of tax competition in a flat and connected world are very different than those necessary to ensure compliance in a world dominated by cross-border flows of goods and repatriation of profits. Taxes on consumption, e-commerce, and services are looming innovations in future of international taxation. Tax coordination and standardization are immense challenges in a world in which the movement of value is increasingly subtle and hard to detect. And as corporations and individuals become more sophisticated in the internationalization of flows of capital, our models must become more sophisticated in their scope and inclusion.\u003cbr\u003e\u003cbr\u003eIn the era when trade was dominated by the exchange of manufactured goods, international taxation was designed to protect domestic industries, create tax revenue, prevent evasion, and promote compliance. The traditional toolbox of customs duties, tariffs, and taxes on repatriated profits must be augmented as the movement of goods across borders represents a much smaller fraction of trade and as international taxation policy is increasingly used to attract foreign corporations rather than discourage branch offices. International taxation models that can better tax services, track international flows of capital, and allow a nation to compete in a world market for capital formation are the tools of the modern tax practitioner. \u003cbr\u003e\u003cbr\u003eInternational tax policy is now viewed as an integral part of economic policy. This approach is bound to accelerate as the world becomes increasingly flat and better connected. Economic progress is more and more influenced by the movement of services and information, movements that are no longer through ports but through fiber optic lines. \u003cbr\u003e\u003cbr\u003eThis book contributes to the growing literature on international taxation by bringing together theory and experience, current practices and innovation, and our current understanding of some of the challenges now facing and arguably frustrating current international taxation policy. The book will create new avenues of research for scholars, a new awareness for students of International Taxation, and new possibilities for international tax practitioners. The models and examples presented here suggest that there are serious problems with measurability of flows of services and information, and points to an increasingly need for greater harmonization of international taxation, perhaps through coordinated consumption-tax oriented approaches.\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSection 1 - International Taxation Theory\u003cbr\u003e The evolution of international taxation\u003cbr\u003e Summary, description and extensions of the capital income effective tax rate literature\u003cbr\u003e Empirical modeling of spatial interdependence in tax competition\u003cbr\u003e Labor mobility and income tax competition\u003cbr\u003e Section 2 - Optimal International Taxation in Practice-Innovations and the EU\u003cbr\u003e Taxable asset sales in securitization\u003cbr\u003e Globalization, multinationals and tax base allocation: advance pricing agreements as shifts in international taxation?\u003cbr\u003e Documentation of transfer pricing: on the nature of arm’s length analysis\u003cbr\u003e Corporate tax competition and coordination in the European Union: What do we know? Where do we stand?\u003cbr\u003e Corporate taxation in Europe: competitive pressure and cooperative targets\u003cbr\u003e The economics of taxing cross-border savings income: an application to the EU savings tax\u003cbr\u003e Tax misery and tax happiness: a comparative study of selected Asian countries\u003cbr\u003e Section 3 - Global Challenges and Global Innovations\u003cbr\u003e The ethics of tax evasion: lessons for transitional economies\u003cbr\u003e Money laundering: every financial transaction leaves a paper trail\u003cbr\u003e Tax effects in the valuation of multinational corporations: the Brazilian experience\u003cbr\u003e The economic impacts of trade agreements and tax reforms in Brazil: some implications for accounting research\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Taxation [\u003ca title=\"See our other books on Taxation\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Taxation%20%5BKFFD1%5D%22\"\u003eKFFD1\u003c\/a\u003e], Financial accounting [\u003ca title=\"See our other books on Financial accounting\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Financial%20accounting%20%5BKFCF%5D%22\"\u003eKFCF\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"CIMA Publishing","offers":[{"title":"Default Title","offer_id":46648814207256,"sku":"9780750683715","price":39.49,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/products\/9780750683715.jpg?v=1694094387"}],"url":"https:\/\/freshlyprintedbooks.co.uk\/collections\/taxation.oembed?page=2","provider":"Freshly Printed Books","version":"1.0","type":"link"}