COMPARATIVE INCOME TAXATION A STRUCTURAL ANALYSIS THIRD EDITIONPDF|Epub|txt|kindle电子书版本网盘下载

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Part One General Description1

Australia&Prof. Richard Vann3

1. History of the Income Tax3

2. Constitutional Issues4

3. Tax Rates5

4. Composition of the Fiscal System6

5. Basic Structure of the Income Tax6

6. Tax Legislation8

6.1. Legislative Process8

6.2. Statutory Style9

6.3. Statutory Interpretation11

7. Courts Dealing with Tax Matters13

7.1. Appeal Processes13

7.2. Judicial Expertise14

8. Tax Administration15

9. General Principles18

9.1. Relationship between Tax and Financial Accounting18

9.2. Respect for Legal Form19

9.3. Tax Avoidance and Anti-avoidance Legislation20

10. Sources on Tax Law24

Canada &Brian J. Arnold27

1. History of the Income Tax Act27

2. Constitutional Issues27

3. Tax Rates28

4. Composition of the Fiscal System29

5. Basic Structure of the Income Tax29

6. Tax Legislation32

6.1. Tax Legislative Process32

6.2. Statutory Style32

6.3. Statutory Interpretation33

7. Courts Dealing with Tax Matters35

8. Tax Administration36

9. General Principles38

9.1. Relationship Between Tax and Financial Accounting38

9.2. Respect for Civil or Private Law Form39

9.3. Anti-avoidance Doctrines and Rules40

10. Sources of Tax Law43

France&Prof. Guy Gest45

1. Histoty45

2. Constitutional Issues47

3. Tax Rates48

3.1. Progressive Individual Income Tax （IR）48

3.2. Flat-Rate Individual Income Taxes49

3.3. Corporate Income Tax49

4. Basic Structure of the Fiscal System49

5. Basic Structure of the Income Tax50

5.1. Income Taxes on Individuals50

5.2. Corporate Income Tax52

6. Legislation53

6.1. Legislative Process53

6.2. Statutory Drafting54

6.3. Statutory Interpretation55

7. Courts Dealing with Tax Matters55

7.1. Structure of the Courts55

7.2. Judicial Style57

8. Administration57

8.1. Tax Assessment， Collection， and Auditing57

8.2. Administrative Interpretations59

9. General Principles61

9.1. Relationship between Tax and Financial Accounting61

9.2. Respect for Civil or Private Law Form61

9.3. Anti-avoidance Doctrines and Rules61

10. Sources of Tax Law62

Germany&Prof. Dr Wolfgang Schon65

1. History65

2. Constitutional Issues66

2.1. Legislative Powers66

2.2. Sharing of Tax Revenue66

3. Impact of Basic Rights on Taxation66

4. Tax Rates68

4.1. Individual Income Tax68

4.2. Corporate Income Tax68

5. Composition of the Fiscal System69

5.1. Revenue Share of Specific Taxes69

5.2. Shift from Direct Taxes to Indirect Taxes70

5.3. Social Security Contributions71

6. Basic Structure of the Income Tax71

6.1. Individual Income Tax71

6.1.1. Principles of the Tax Base71

6.1.2. Private Expenses74

6.1.3. Non-resident Taxpayers74

6.2. Corporate Income Tax75

6.2.1. Taxable Entities75

6.2.2. Tax Base75

6.2.3. Tax System76

6.3. Trade Tax78

7. Tax Legislation79

7.1. Legislative Process79

7.2. Statutory Style80

7.3. Statutory Interpretation80

8. Courts Dealing with Tax Matters81

8.1. Structure of the Courts81

8.2. Judicial Style82

9. Tax Administration82

9.1. General83

9.2. Assessment and Audit84

9.3. Tax Compliance85

9.4. Administrative Style86

9.5. Taxpayers’ Style87

10. General Principles87

10.1. Relationship between Tax and Financial Accounting87

10.2. Respect for Legal Form88

10.3. Anti-avoidance Doctrines and Rules88

11. Sources of Tax Law89

Japan&Prof. Minoru Nakazato， Prof. Mark Ramseyer & Yasutaka Nishikori93

1. History93

2. Constitutional Issues96

3. Tax Rates97

4. Composition of the Fiscal System98

5. Basic Structure of the Income Tax99

5.1. On Individuals99

5.2. On Corporations100

6. Tax Legislation101

6.1. Legislative Process for Income Tax Measures101

6.2. Statutory Style102

6.3. Statutory Interpretation102

7. Courts Dealing with Tax Matters103

7.1. Structure of the Courts103

7.2. Judicial Style104

8. Tax Administration105

9. General Principles107

9.1. Relationship between Tax and Financial Accounting107

9.2. Respect for Legal （Civil Law） Form108

9.3. Anti-Avoidance Doctrines or Legislation108

10. Sources of Tax Law109

10.1. Sources of Tax Law109

10.2. Available Materials110

The Netherlands&Kees van Raad111

1. History of the Netherlands Income Tax System111

2. Constitutional Issues112

2.1. In General112

2.2. Impact of Human Rights Conventions and EC Treaty Fundamental Freedom Provisions113

3. Income Tax Rates113

4. Composition of the Fiscal System114

5. Basic Structure of the Income Tax115

5.1. Individuals115

5.2. Corporations116

6. Tax Legislation117

6.1. Tax Legislative Process117

6.2. Statutory Style117

6.3. Statutory Interpretation118

7. Courts Dealing with Tax Matters118

8. Tax Administration119

8.1. In General119

8.2. Taxpayer Bill of Rights； Ombudsman120

8.3. Release of Government Information to Taxpayers121

8.4. Advance Rulings121

8.5. Assessment， Administrative Appeal， and Appeal to Courts122

9. General Principles123

9.1. Relationship between Tax and Financial Accounting123

9.2. Respect under Tax Law for the Civil （Private） Law Form of Contracts123

9.3. Anti-avoidance Doctrines and Rules124

10. Sources of Tax Law125

10.1. Primary Source Materials （all in Dutch）125

10.2. Secondary Source Materials： Printed125

10.3. Digital Materials126

Sweden&Prof. Peter Melz129

1. History129

2. Constitutional Issues130

3. Tax Rates130

4. Composition of the Fiscal System131

4.1. Types of Taxes132

5. Basic Structure of the Tax System133

5.1. Individuals133

5.1.1. Earned Income133

5.1.2. Income from Capital134

5.2. Corporations135

6. Tax Legislation137

6.1. Legislative Process137

6.2. Statutory Style137

6.3. Statutory Interpretation138

7. Courts Dealing with Tax Matters138

8. Tax Administration139

9. General Principles140

9.1. Relationship between Tax and Financial Accounting140

9.2. Respect for Legal Form141

9.3. Anti-avoidance Doctrines and Rules142

10. Sources of Tax Law142

The United Kingdom&John Tiley145

1. History： Income Tax145

1.1. Corporation Tax147

2. Constitutional Issues148

3. Rate Structure and Reliefs， 2009—2010151

4. Composition of the Fiscal System153

5. Basic Structure of the Income Tax153

5.1. On Individuals153

5.1.1. Capital Gains Tax （CGT）154

5.2. On Corporations156

6. Tax Legislation156

6.1. Statutory Style157

6.2. Statutory Interpretation158

7. Courts Dealing with Tax Matters159

7.1. Structure of the Courts159

7.2. Judicial Review160

7.3. Judicial Style161

7.4. Legislative History161

7.5. Precedent162

8. Tax Administration162

9. General Principles164

9.1. Relationship between Tax and Financial Accounting164

9.2. Respect for Legal Form166

9.3. Anti-avoidance Doctrines and Rules167

10. Sources of Tax Law169

10.1. Legislation and Materials and Cases169

10.2. Official Practice and Rulings170

10.3. Treaties171

10.4. Secondary Sources171

The United States&James R. Repetti173

1. History of Federal Income Tax173

2. Constitutional Issues174

3. Tax Rates175

4. Composition of the Fiscal System177

5. Basic Structure of the Income Tax178

5.1. Individuals178

5.2. Corporations182

6. Tax Legislation184

6.1. Legislative Process184

6.2. Statutory Style184

6.3. Statutory Interpretation185

7. Judicial Structure and Style187

8. Administrative， Taxpayer， and Judicial Style188

8.1. Administrative Style188

8.2. Taxpayer Style189

9. General Principles190

9.1. Relationship between Tax and Financial Accounting190

9.2. Respect for Legal Form191

9.3. Anti-avoidance191

10. Sources of Tax Law192

Part Two Basic Income Taxation195

Subpart A. Global Versus Schedular Design of Income Tax197

Subpart B. Inclusions in the Tax Base199

1. Employee Fringe Benefits201

1.1. General201

1.2. Employer-provided Pension Benefits208

2. Imputed Income from Owner-Occupied Housing215

3. Gifts217

3.1. Gifts Outside a Business Setting （‘Personal’ Gifts）218

3.2. Gifts in a Business or Employment Context219

4. Prizes and Awards221

5. Scholarships and Grants223

6. Cancellation of Indebtedness225

7. Gambling228

8. Illegal Income229

9. Windfalls230

10. Subsidies231

11. Realization and Recognition of Gain232

12. Capital Gains and Losses237

Subpart C. Deductions249

1. Mixed Business and Personal Expenses250

1.1. Commuting252

1.2. Moving Expenses255

1.3. Clothing257

1.4. Business Travel258

1.5. Business Entertainment260

1.6. Child Care263

2. ‘Hobby Losses’ and the Criteria for Determining Business Versus Personal Activities266

3. Capital Costs and Recovery Methods269

3.1. Determining Capital Costs269

3.2. Capital Cost Recovery Systems272

4. Educational Costs278

5. Deduction of Personal Costs279

5.1. Interest280

5.2. Personal Losses283

5.3. Medical Expenses284

5.4. Charitable Donations286

6. Limitations on Deductions and Losses288

6.1. Illegal Payments， Fines， Penalties288

6.2. Expenses Associated with Tax-exempt Income291

6.3. ‘Quarantining’ and Other Limits or Restrictions on Certain Categories of Expenses292

Subpart D. Accounting299

1. Basic Accounting Methods300

2. Inclusion of Advance Payments306

3. Income Treatment of Deferred Payments307

4. Original Issue Discount Obligations and other Complex Financial Instruments309

Subpart E. Attribution of Income317

1. Definition of Taxable Unit317

2. Alimony and Child Support323

3. Limitations on Assignment of Income326

Part Three Taxation of Business Organizations331

Subpart A. Corporate-Shareholder Taxation333

1. Overview of Corporate Tax Systems333

2. Defining Entities Subject to Tax339

3. Issues in Corporate Formation342

4. Issues Involving Capital Structure347

5. Taxation of Corporate Distributions352

5.1. Basic Structure of Distribution Rules352

5.2. Relating Distributions to Corporate Earnings355

5.3. Constructive Dividends356

5.4. Intercorporate Dividends and Capital Gains358

5.5. Distributions of Appreciated or Depreciated Property362

5.6. Distributions Involving Changes in Corporate Capital Structure364

5.6.1. General364

5.6.2. Stock Dividends366

5.6.3. Redemptions369

6. Liquidations372

7. Corporate Reorganizations and Restructuring375

7.1. General375

7.2. Merger Transactions376

7.3. Share Exchanges382

7.4. Non-merger Asset Reorganizations386

7.5. Corporate Divisions： ‘Demergers’388

8. Transfer and Limitations on Transfer of Corporate Tax Attributes393

9. Consolidated Corporate Taxation397

10. Special Tax Regimes for Closely Held Corporations402

11. Integration of Corporate and Shareholder Taxes405

11.1. General405

11.2. Treatment of Capital Gains on Shares410

Subpart B. Partnership Taxation415

1. Qualification for Pass-Through Taxation416

2. Basic Structure of Pass-Through Taxation418

3. Liabilities， Tax Cost， and Losses421

4. Transactions between Partner and Partnership423

5. Disposition of a Partnership Interest425

6. Liquidation of the Partnership427

Part Four International Taxation429

Subpart A. Residence Taxation431

1. Bases for the Assertion of Personal Taxing Jurisdiction431

1.1. Individuals431

1.2. Corporations434

2. Change of Status436

2.1. Change of Status of Individuals436

2.2. Change of Status of Corporations440

2.3. Dual Residence443

2.4. Temporary Residents445

3. Mechanisms for Relief of Double Taxation446

3.1. Issues in the Structure of a Foreign Tax Credit System452

3.1.1. Creditable Taxes452

3.1.2. Limitations on the Credit454

3.1.3. Allocation of Expenses to Foreign-Source Income458

3.1.4. Treatment of Losses in the Credit Computation460

3.1.5. Carryover of Excess Credits or Limitation462

3.1.6. Indirect Credit for Foreign Taxes Paid by Foreign Subsidiaries464

3.1.6.1. Share Ownership Requirements464

3.1.6.2. Tier Limitations465

3.1.6.3. Computation of the Indirect Credit465

3.1.7. Interaction between Indirect Credit and Limitation System466

3.2. Issues in the Structure of an Exemption for Foreign Income467

3.2.1. Structure of the Exemption467

3.2.2. Classes of Exempt Income467

3.2.3. Allocation of Deductions to Tax-Exempt Income471

3.2.4. Treatment of Foreign Losses473

4. Limitations on Exemption or Deferral of Income of Foreign Corporations474

4.1. Limitations on Exemption for Shareholders in Foreign Corporations with Significant Domestic Share Ownership476

4.2. Controlled Foreign Corporation （CFC） Rules477

4.3. Special Provisions Dealing with Domestic Portfolio Investment in Foreign Investment Companies486

5. Outbound Transfers to Foreign Branches or Subsidiaries488

Subpart B. Source Taxation495

1. Issues in the Structure of Net Basis Taxation of Business Income495

1.1. Threshold of Activity495

1.2. Attribution of Business Income for Net Basis Taxation498

1.3. Determination of Deductions in the Net Basis Taxation of Business Income502

1.4. Taxation of Employment Income506

1.5. Other Situations Involving Net Basis Taxation508

2. Issues in the Structure of Gross Basis Taxation510

3. Branch Profits Tax515

4. Limitations on Base-Eroding Payments to Non-residents517

5. Restrictions on Source-Based Taxation of Non-Residents within the European Union521

Subpart C. Additional International Topics527

1. Special International Avoidance Rules527

2. Selected Intercompany Pricing Issues529

3. Corporate-Shareholder Taxation in the International Context535

3.1. General535

3.2. International Aspects of Capital Gains538

4. Selected Treaty Issues540

4.1. Relation between Domestic Law and Treaties； Treaty Override540

4.2. Approach to Treaty Interpretation543

4.3. Anti-treaty Shopping Policy545

4.4. Non-discrimination548

4.5. ‘Model’ Tax Treaties550

4.6. Tax Sparing by Treaty552

Index555