Global perspectives on income taxation law / / Reuven Avi-Yonah, Nicola Sartori, Omri Marian ; authors

• Autore: Avi-Yonah Reuven S (Reuven Shlomo), <1957->
• Pubblicazione: Oxford, [England] ; ; New York, [New York] : , : Oxford University Press, , 2011; ©2011
• Descrizione fisica: 1 online resource (202 p.)
• Disciplina: 343.05/2
• Soggetto topico: Income tax - Law and legislation
• Altri autori: SartoriNicola MarianOmri
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references and index.
• Nota di contenuto: ""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""
• Titolo autorizzato: Global perspectives on income taxation law
• ISBN: 0-19-971745-1
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910790740603321
• Lo trovi qui: Univ. Federico II
• Serie: Global Perspectives Series