a comparative look at regulation of corporate tax avoidance 12 ius gentium comparative perspectives on law and justice

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A Comparative Look At Regulation Of Corporate Tax Avoidance

Author : Karen B. Brown
ISBN : 9789400723429
Genre : Law
File Size : 68. 3 MB
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This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated.

Harvard Law Review

Author : Harvard Law Review
ISBN : 9781610278812
Genre : Law
File Size : 81. 22 MB
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The Harvard Law Review is offered in a digital edition, featuring active Contents and URLs, linked notes, and proper ebook formatting. The contents of Issue 8 include: Article, "Racial Capitalism," by Nancy Leong Essay, "Shallow Signals," by Bert I. Huang Book Review, "All Unhappy Families: Tales of Old Age, Rational Actors, and the Disordered Life," by Ariela R. Dubler Book Review, "Lawyers, Law, and the New Civil Rights History," by Risa Goluboff Note, "Recasting the U.S. International Trade Commission’s Role in the Patent System" Note, "Juvenile Miranda Waiver and Parental Rights" Note, "The Province of the Jurist: Judicial Resistance to Expert Testimony on Eyewitnesses as Institutional Rivalry" Note, "Proposing a Locally Driven Entrepreneur Visa" In addition, the issue features student commentary on Recent Cases, including such subjects as Illinois’s ban on public carry of firearms, "bookmarking" of infringing material as a copyright violation, causation and criminals' statutory restitution, free movement rights in the EU, local bottling and the dormant commerce clause, and binding unnamed class members with a denial of class action certification. Finally, the issue includes notes on Recent Publications as well as a comprehensive Index to Volume 126 (2012-2013).

The Internationalization Of Law And Legal Education

Author : Jan Klabbers
ISBN : 9781402094941
Genre : Law
File Size : 76. 34 MB
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The internationalization of commerce and contemporary life has led to a globalization of legal standards and practices. The essays in this text explore this new reality and suggest ways in which the new legal order can be made more just and effective.

Aristotle And The Philosophy Of Law Theory Practice And Justice

Author : Liesbeth Huppes-Cluysenaer
ISBN : 9789400760318
Genre : Law
File Size : 56. 69 MB
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The book presents a new focus on the legal philosophical texts of Aristotle, which offers a much richer frame for the understanding of practical thought, legal reasoning and political experience. It allows understanding how human beings interact in a complex world, and how extensive the complexity is which results from humans’ own power of self-construction and autonomy. The Aristotelian approach recognizes the limits of rationality and the inevitable and constitutive contingency in Law. All this offers a helpful instrument to understand the changes globalisation imposes to legal experience today. The contributions in this collection do not merely pay attention to private virtues, but focus primarily on public virtues. They deal with the fact that law is dependent on political power and that a person can never be sure about the facts of a case or about the right way to act. They explore the assumption that a detailed knowledge of Aristotle's epistemology is necessary, because of the direct connection between Enlightened reasoning and legal positivism. They pay attention to the concept of proportionality, which can be seen as a precondition to discuss liberalism.

Compendium Of The Social Doctrine Of The Church

Author :
ISBN : 9781853908392
Genre : Christian sociology
File Size : 47. 29 MB
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Rethinking Legal Scholarship

Author : Rob van Gestel
ISBN : 9781316760505
Genre : Law
File Size : 62. 74 MB
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Although American scholars sometimes consider European legal scholarship as old-fashioned and inward-looking and Europeans often perceive American legal scholarship as amateur social science, both traditions share a joint challenge. If legal scholarship becomes too much separated from practice, legal scholars will ultimately make themselves superfluous. If legal scholars, on the other hand, cannot explain to other disciplines what is academic about their research, which methodologies are typical, and what separates proper research from mediocre or poor research, they will probably end up in a similar situation. Therefore we need a debate on what unites legal academics on both sides of the Atlantic. Should legal scholarship aspire to the status of a science and gradually adopt more and more of the methods, (quality) standards, and practices of other (social) sciences? What sort of methods do we need to study law in its social context and how should legal scholarship deal with the challenges posed by globalization?

The Rule Of Law In Comparative Perspective

Author : Mortimer Sellers
ISBN : 9048137497
Genre : Law
File Size : 36. 94 MB
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This volume compares the different conceptions of the rule of law that have developed in different legal cultures. It describes the social purposes and practical applications of the rule of law and how it might be improved in the varied circumstances.

Fundamental Perspectives On International Law

Author : William Slomanson
ISBN : 9780495797197
Genre : Political Science
File Size : 33. 40 MB
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In a fairly succinct treatment, FUNDAMENTAL PERSPECTIVES ON INTERNATIONAL LAW provides a unique mix of cases, articles, documents, text, charts, tables, and questions. The key concepts of international law are introduced through thoroughly up-to-date content. Important cases are continually updated on the author’s website. The text is complemented by numerous review problems. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

International Law As A World Order In Late Imperial China

Author : Rune Svarverud
ISBN : 9789004160194
Genre : Social Science
File Size : 51. 54 MB
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The topic of this book is the early introduction and reception of international law in China. International law is studied as part of the introduction of the Western sciences and as a theoretical orientation in international affairs 1847-1911.

Common Corporate Tax Base Cc C Tb And Determination Of Taxable Income

Author : Christoph Spengel
ISBN : 9783642284335
Genre : Law
File Size : 79. 88 MB
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The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the proposal for a Draft Council Directive on a Common Consolidated Corporate Tax Base (CC(C)TB) released by the European Commission on March 16, 2011. For the first time, details on the determination of taxable income under the proposed Council Directive are compared to prevailing corporate tax accounting regulations in all 27 Member States, Switzerland and the US. The study presents evidence on the scope of differences and similarities between national tax accounting regulations and the Directive’s treatment in a complete, yet concise form. Based on this comprehensive comparison, it goes on to discuss remaining open questions and adjustments needed if the Directive is to be implemented in national tax law. Readers seeking a basis for taking an active part in the public debate will find a valuable source of information and a first impression of how the proposed CC(C)TB would affect corporate tax burdens in the European Union.

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