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Global perspectives on income taxation law / / Reuven Avi-Yonah, Nicola Sartori, Omri Marian ; authors
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
Opac: Controlla la disponibilità qui
Global perspectives on income taxation law / / Reuven Avi-Yonah, Nicola Sartori, Omri Marian ; authors
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
Opac: Controlla la disponibilità qui
Global perspectives on income taxation law / / Reuven Avi-Yonah, Nicola Sartori, Omri Marian ; authors
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
Opac: Controlla la disponibilità qui
Tax treatment of international civil servants [[electronic resource] /] / by Rutsel Silvestre J. Martha
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
Opac: Controlla la disponibilità qui
Tax treatment of international civil servants [[electronic resource] /] / by Rutsel Silvestre J. Martha
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
Opac: Controlla la disponibilità qui
Tax treatment of international civil servants [[electronic resource] /] / by Rutsel Silvestre J. Martha
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
Opac: Controlla la disponibilità qui
The timing of income recognition in tax law and the time value of money / / Moshe Shekel
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
Opac: Controlla la disponibilità qui
The timing of income recognition in tax law and the time value of money / / Moshe Shekel
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
Opac: Controlla la disponibilità qui
The timing of income recognition in tax law and the time value of money / / Moshe Shekel
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
Opac: Controlla la disponibilità qui