Global perspectives on income taxation law / / Reuven Avi-Yonah, Nicola Sartori, Omri Marian ; authors |
Autore | Avi-Yonah Reuven S (Reuven Shlomo), <1957-> |
Pubbl/distr/stampa | Oxford, [England] ; ; New York, [New York] : , : Oxford University Press, , 2011 |
Descrizione fisica | 1 online resource (202 p.) |
Disciplina | 343.05/2 |
Altri autori (Persone) |
SartoriNicola
MarianOmri |
Collana | Global Perspectives Series |
Soggetto topico | Income tax - Law and legislation |
Soggetto genere / forma | Electronic books. |
ISBN | 0-19-971745-1 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
""Contents""; ""Preface""; ""Foreword""; ""Introduction""; ""1. Some Theoretical Aspects of “Comparative Taxation�""; ""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 “damages� 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 “basis� (or fiscal value) and “amount realized�"" ""II. Nonrecognition transaction and exemption transactions"" |
Record Nr. | UNINA-9910453645603321 |
Avi-Yonah Reuven S (Reuven Shlomo), <1957-> | ||
Oxford, [England] ; ; New York, [New York] : , : Oxford University Press, , 2011 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Global perspectives on income taxation law / / Reuven Avi-Yonah, Nicola Sartori, Omri Marian ; authors |
Autore | Avi-Yonah Reuven S (Reuven Shlomo), <1957-> |
Pubbl/distr/stampa | Oxford, [England] ; ; New York, [New York] : , : Oxford University Press, , 2011 |
Descrizione fisica | 1 online resource (202 p.) |
Disciplina | 343.05/2 |
Altri autori (Persone) |
SartoriNicola
MarianOmri |
Collana | Global Perspectives Series |
Soggetto topico | Income tax - Law and legislation |
ISBN | 0-19-971745-1 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
""Contents""; ""Preface""; ""Foreword""; ""Introduction""; ""1. Some Theoretical Aspects of “Comparative Taxation�""; ""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 “damages� 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 “basis� (or fiscal value) and “amount realized�"" ""II. Nonrecognition transaction and exemption transactions"" |
Record Nr. | UNINA-9910790740603321 |
Avi-Yonah Reuven S (Reuven Shlomo), <1957-> | ||
Oxford, [England] ; ; New York, [New York] : , : Oxford University Press, , 2011 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Global perspectives on income taxation law / / Reuven Avi-Yonah, Nicola Sartori, Omri Marian ; authors |
Autore | Avi-Yonah Reuven S (Reuven Shlomo), <1957-> |
Pubbl/distr/stampa | Oxford, [England] ; ; New York, [New York] : , : Oxford University Press, , 2011 |
Descrizione fisica | 1 online resource (202 p.) |
Disciplina | 343.05/2 |
Altri autori (Persone) |
SartoriNicola
MarianOmri |
Collana | Global Perspectives Series |
Soggetto topico | Income tax - Law and legislation |
ISBN | 0-19-971745-1 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
""Contents""; ""Preface""; ""Foreword""; ""Introduction""; ""1. Some Theoretical Aspects of “Comparative Taxation�""; ""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 “damages� 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 “basis� (or fiscal value) and “amount realized�"" ""II. Nonrecognition transaction and exemption transactions"" |
Record Nr. | UNINA-9910819465103321 |
Avi-Yonah Reuven S (Reuven Shlomo), <1957-> | ||
Oxford, [England] ; ; New York, [New York] : , : Oxford University Press, , 2011 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Tax treatment of international civil servants [[electronic resource] /] / by Rutsel Silvestre J. Martha |
Autore | Martha Rutsel Silvestre J |
Pubbl/distr/stampa | Lieden ; ; Boston, : Martinus Nijhoff, 2010 |
Descrizione fisica | 1 online resource (368 p.) |
Disciplina | 343.05/2 |
Collana | Legal aspects of international organization |
Soggetto topico | International officials and employees - Taxation - Law and legislation |
Soggetto genere / forma | Electronic books. |
ISBN |
1-282-95066-5
9786612950667 90-474-4079-X |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Independence of international civil servants -- The impact of the national jurisdiction to tax -- Independent functioning of international organizations -- Equity amongst members of international organizations -- The principle of equality of treatment -- Limitations of the double taxation relief method -- Conceptual foundations -- Its nature -- The international organization -- The members -- The host countries -- Authority to determine the personal scope -- The personal scope of the obligation -- Taxes covered -- Income covered -- National fiscal benefits -- The zero sum game -- Efficacy of the tax exemption method -- Efficacy of the tax equalization method -- Efficacy tax reimbursment method -- Efficacy of the tax adjustment method. |
Record Nr. | UNINA-9910459582703321 |
Martha Rutsel Silvestre J | ||
Lieden ; ; Boston, : Martinus Nijhoff, 2010 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Tax treatment of international civil servants [[electronic resource] /] / by Rutsel Silvestre J. Martha |
Autore | Martha Rutsel Silvestre J |
Pubbl/distr/stampa | Lieden ; ; Boston, : Martinus Nijhoff, 2010 |
Descrizione fisica | 1 online resource (368 p.) |
Disciplina | 343.05/2 |
Collana | Legal aspects of international organization |
Soggetto topico | International officials and employees - Taxation - Law and legislation |
ISBN |
1-282-95066-5
9786612950667 90-474-4079-X |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Independence of international civil servants -- The impact of the national jurisdiction to tax -- Independent functioning of international organizations -- Equity amongst members of international organizations -- The principle of equality of treatment -- Limitations of the double taxation relief method -- Conceptual foundations -- Its nature -- The international organization -- The members -- The host countries -- Authority to determine the personal scope -- The personal scope of the obligation -- Taxes covered -- Income covered -- National fiscal benefits -- The zero sum game -- Efficacy of the tax exemption method -- Efficacy of the tax equalization method -- Efficacy tax reimbursment method -- Efficacy of the tax adjustment method. |
Record Nr. | UNINA-9910785423003321 |
Martha Rutsel Silvestre J | ||
Lieden ; ; Boston, : Martinus Nijhoff, 2010 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Tax treatment of international civil servants [[electronic resource] /] / by Rutsel Silvestre J. Martha |
Autore | Martha Rutsel Silvestre J |
Pubbl/distr/stampa | Lieden ; ; Boston, : Martinus Nijhoff, 2010 |
Descrizione fisica | 1 online resource (368 p.) |
Disciplina | 343.05/2 |
Collana | Legal aspects of international organization |
Soggetto topico | International officials and employees - Taxation - Law and legislation |
ISBN |
1-282-95066-5
9786612950667 90-474-4079-X |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Independence of international civil servants -- The impact of the national jurisdiction to tax -- Independent functioning of international organizations -- Equity amongst members of international organizations -- The principle of equality of treatment -- Limitations of the double taxation relief method -- Conceptual foundations -- Its nature -- The international organization -- The members -- The host countries -- Authority to determine the personal scope -- The personal scope of the obligation -- Taxes covered -- Income covered -- National fiscal benefits -- The zero sum game -- Efficacy of the tax exemption method -- Efficacy of the tax equalization method -- Efficacy tax reimbursment method -- Efficacy of the tax adjustment method. |
Record Nr. | UNINA-9910826173703321 |
Martha Rutsel Silvestre J | ||
Lieden ; ; Boston, : Martinus Nijhoff, 2010 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
The timing of income recognition in tax law and the time value of money / / Moshe Shekel |
Autore | Shekel Moshe |
Pubbl/distr/stampa | Oxon ; ; New York, N.Y. : , : Routledge-Cavendish, , 2009 |
Descrizione fisica | 1 online resource (366 p.) |
Disciplina | 343.05/2 |
Soggetto topico |
Income tax - Law and legislation - Great Britain
Income tax - Law and legislation - United States Income tax - Law and legislation - Israel Income tax - Accounting - Law and legislation - Great Britain Income tax - Accounting - Law and legislation - United States Income tax - Accounting - Law and legislation - Israel |
Soggetto genere / forma | Electronic books. |
ISBN |
1-134-02195-X
1-134-02194-1 1-282-37325-0 9786612373251 0-203-87967-8 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | The purpose of financial accounting and the concept of prudence -- The distinction between income, revenue, and gain -- Revenue recognition -- Expense recognition -- Advances and deposits -- Accounting background : summary and comments -- General tax values -- The time value of money theory -- Tax values relevant to the question of timing : summary and comments -- The dualistic doctrine and the singular doctrine -- The reporting methods -- Between GAAP and fiscal accounting : U.K. tax law -- Between GAAP and fiscal accounting : U.S. tax law -- Between GAAP and fiscal accounting : Israeli tax law -- Between GAAP and fiscal accounting : summary and comment -- The loan approach and the income approach -- Timing of recognition of deposits as 'income' : U.K. tax law -- Timing of recognition of deposits as 'income' : U.S. tax law -- Timing of recognition of deposits as 'income' : Israeli tax law -- Timing of recognition of income from deposits : summary and comments -- The deferral approach and the advance approach -- Timing of recognition of income from advances : U.K. tax law -- Timing of recognition of income from advances : U.S. tax law -- Timing of recognition of income from advances : Israeli tax law -- Timing of recognition of income from advances : summary and comments -- The certainty level question and the time gap question -- Timing of deduction of future expenses : U.K.. tax law -- Timing of deduction of future expenses : U.S. tax law -- Timing of deduction of future expenses : Israeli tax law -- Timing of deduction of future expenses : summary and comments -- The comparative value taxation model (the C.V.T. model) -- The saving of financing costs taxation model (the S.F.C. model) -- Selecting one of the two models -- Impact on tax revenues. |
Record Nr. | UNINA-9910454718703321 |
Shekel Moshe | ||
Oxon ; ; New York, N.Y. : , : Routledge-Cavendish, , 2009 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
The timing of income recognition in tax law and the time value of money / / Moshe Shekel |
Autore | Shekel Moshe |
Pubbl/distr/stampa | Oxon ; ; New York, N.Y. : , : Routledge-Cavendish, , 2009 |
Descrizione fisica | 1 online resource (366 p.) |
Disciplina | 343.05/2 |
Soggetto topico |
Income tax - Law and legislation - Great Britain
Income tax - Law and legislation - United States Income tax - Law and legislation - Israel Income tax - Accounting - Law and legislation - Great Britain Income tax - Accounting - Law and legislation - United States Income tax - Accounting - Law and legislation - Israel |
ISBN |
1-134-02195-X
1-134-02194-1 1-282-37325-0 9786612373251 0-203-87967-8 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | The purpose of financial accounting and the concept of prudence -- The distinction between income, revenue, and gain -- Revenue recognition -- Expense recognition -- Advances and deposits -- Accounting background : summary and comments -- General tax values -- The time value of money theory -- Tax values relevant to the question of timing : summary and comments -- The dualistic doctrine and the singular doctrine -- The reporting methods -- Between GAAP and fiscal accounting : U.K. tax law -- Between GAAP and fiscal accounting : U.S. tax law -- Between GAAP and fiscal accounting : Israeli tax law -- Between GAAP and fiscal accounting : summary and comment -- The loan approach and the income approach -- Timing of recognition of deposits as 'income' : U.K. tax law -- Timing of recognition of deposits as 'income' : U.S. tax law -- Timing of recognition of deposits as 'income' : Israeli tax law -- Timing of recognition of income from deposits : summary and comments -- The deferral approach and the advance approach -- Timing of recognition of income from advances : U.K. tax law -- Timing of recognition of income from advances : U.S. tax law -- Timing of recognition of income from advances : Israeli tax law -- Timing of recognition of income from advances : summary and comments -- The certainty level question and the time gap question -- Timing of deduction of future expenses : U.K.. tax law -- Timing of deduction of future expenses : U.S. tax law -- Timing of deduction of future expenses : Israeli tax law -- Timing of deduction of future expenses : summary and comments -- The comparative value taxation model (the C.V.T. model) -- The saving of financing costs taxation model (the S.F.C. model) -- Selecting one of the two models -- Impact on tax revenues. |
Record Nr. | UNINA-9910777982203321 |
Shekel Moshe | ||
Oxon ; ; New York, N.Y. : , : Routledge-Cavendish, , 2009 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
The timing of income recognition in tax law and the time value of money / / Moshe Shekel |
Autore | Shekel Moshe |
Pubbl/distr/stampa | Oxon ; ; New York, N.Y. : , : Routledge-Cavendish, , 2009 |
Descrizione fisica | 1 online resource (366 p.) |
Disciplina | 343.05/2 |
Soggetto topico |
Income tax - Law and legislation - Great Britain
Income tax - Law and legislation - United States Income tax - Law and legislation - Israel Income tax - Accounting - Law and legislation - Great Britain Income tax - Accounting - Law and legislation - United States Income tax - Accounting - Law and legislation - Israel |
ISBN |
1-134-02195-X
1-134-02194-1 1-282-37325-0 9786612373251 0-203-87967-8 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | The purpose of financial accounting and the concept of prudence -- The distinction between income, revenue, and gain -- Revenue recognition -- Expense recognition -- Advances and deposits -- Accounting background : summary and comments -- General tax values -- The time value of money theory -- Tax values relevant to the question of timing : summary and comments -- The dualistic doctrine and the singular doctrine -- The reporting methods -- Between GAAP and fiscal accounting : U.K. tax law -- Between GAAP and fiscal accounting : U.S. tax law -- Between GAAP and fiscal accounting : Israeli tax law -- Between GAAP and fiscal accounting : summary and comment -- The loan approach and the income approach -- Timing of recognition of deposits as 'income' : U.K. tax law -- Timing of recognition of deposits as 'income' : U.S. tax law -- Timing of recognition of deposits as 'income' : Israeli tax law -- Timing of recognition of income from deposits : summary and comments -- The deferral approach and the advance approach -- Timing of recognition of income from advances : U.K. tax law -- Timing of recognition of income from advances : U.S. tax law -- Timing of recognition of income from advances : Israeli tax law -- Timing of recognition of income from advances : summary and comments -- The certainty level question and the time gap question -- Timing of deduction of future expenses : U.K.. tax law -- Timing of deduction of future expenses : U.S. tax law -- Timing of deduction of future expenses : Israeli tax law -- Timing of deduction of future expenses : summary and comments -- The comparative value taxation model (the C.V.T. model) -- The saving of financing costs taxation model (the S.F.C. model) -- Selecting one of the two models -- Impact on tax revenues. |
Record Nr. | UNINA-9910818353103321 |
Shekel Moshe | ||
Oxon ; ; New York, N.Y. : , : Routledge-Cavendish, , 2009 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|