04700nam 2200589 450 991045364560332120200520144314.00-19-971745-1(CKB)2550000001172455(EBL)3055969(OCoLC)732955409(MiAaPQ)EBC3055969(Au-PeEL)EBL3055969(CaPaEBR)ebr10823027(CaONFJC)MIL553763(EXLCZ)99255000000117245520140114d2011 uy 0engur|n|---|||||rdacontentrdamediardacarrierGlobal perspectives on income taxation law /Reuven Avi-Yonah, Nicola Sartori, Omri Marian ; authorsOxford, [England] ;New York, [New York] :Oxford University Press,2011.©20111 online resource (202 p.)Global Perspectives SeriesDescription based upon print version of record.0-19-532136-7 1-306-22512-4 Includes bibliographical references and index.""Contents""; ""Preface""; ""Foreword""; ""Introduction""; ""1. Some Theoretical Aspects of “Comparative Taxationâ€?""; ""I. What is comparative taxation?""; ""II. Some possible approaches to the study of comparative tax law""; ""A. The functional approach to comparative tax studies""; ""B. Comparative tax law as a study of cultural differences""; ""C. The critical approach to comparative tax studies""; ""D. Comparative tax study as an exercise in economic analysis""; ""E. What to expect next""; ""2. Taxable Income""""I. Taxable income definition: global vs. schedular and source vs. accretion""""II. Taxation of fringe benefits""; ""III. Imputed income from owner-occupied housing""; ""IV. Windfalls""; ""V. Damage awards""; ""A. Taxation of damage awards""; ""B. Which “damagesâ€? receive favorable treatment? physical? mental? reputation?""; ""VI. Cancellation of indebtedness""; ""A. Inclusion of debt relief in gross income""; ""B. Exceptions to inclusion""; ""VII. Gifts and bequests""; ""A. Personal gifts and bequests""; ""B. Commercial gifts""; ""VIII. The realization requirement""; ""3. Deductions""""I. Business expenses""""A. Commuting, clothing, and other nondeductible expenses""; ""B. Child care costs""; ""C. Travel and entertainment""; ""D. Capital expenditures""; ""E. Depreciation""; ""F. Business interest""; ""G. Losses""; ""II. Personal expenses""; ""A. Apportionment of personal/business expenses""; ""B. Medical expenses""; ""C. Charitable contributions""; ""D. Home mortgage and other personal interest""; ""4. The Taxpaying Unit""; ""I. Introduction""; ""II. The basic issue and the two main models: how should we define taxable units? individual vs. family taxation""""A. Concrete examples of countries adopting the individual model""""B. Concrete examples of countries adopting hybrid solutions""; ""C. Concrete example of a country adopting the family model""; ""III. Anti-assignment of income rules""; ""A. The reason for anti-assignment of income rules""; ""B. The solutions adopted by some industrialized countries: examples""; ""5. Tax Accounting""; ""I. The taxable period and the accounting period: general definitions""; ""A. Definitions, main issues, and possible solutions""; ""B. The solutions adopted by some countries: examples""""II. Cash model versus accrual model""""A. The accounting methods: cash versus accrual""; ""B. The solutions adopted by some countries: examples""; ""III. Net operating losses""; ""A. Main issue and possible solutions""; ""B. The solutions adopted by some countries: examples""; ""6. Taxation of Capital Gains and Losses""; ""I. General definitions: capital gain and losses, realization, basis""; ""A. Definition of capital gain or loss""; ""B. The concept of realization and recognition""; ""C. The concepts of “basisâ€? (or fiscal value) and “amount realizedâ€?""""II. Nonrecognition transaction and exemption transactions""Global Perspectives SeriesIncome taxLaw and legislationElectronic books.Income taxLaw and legislation.343.05/2Avi-Yonah Reuven S(Reuven Shlomo),1957-303384Sartori Nicola754722Marian Omri919647MiAaPQMiAaPQMiAaPQBOOK9910453645603321Global perspectives on income taxation law2062801UNINA