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Michielse / Thuronyi

Tax Design Issues Worldwide

Medium: Buch
ISBN: 978-90-411-5610-5
Verlag: Wolters Kluwer
Erscheinungstermin: 22.05.2015
Lieferfrist: bis zu 10 Tage

Tax reforms at every governmental level are under way all over the world. Urged on by severe tax loss consequences of the recent global financial crisis and responding to a massive increase in tax avoidance worldwide, many countries and international organizations are in the process of examining a wide variety of tax design options.


Produkteigenschaften


  • Artikelnummer: 9789041156105
  • Medium: Buch
  • ISBN: 978-90-411-5610-5
  • Verlag: Wolters Kluwer
  • Erscheinungstermin: 22.05.2015
  • Sprache(n): Englisch
  • Auflage: 1. Auflage 2015
  • Serie: Series on International Taxation
  • Produktform: Gebunden
  • Seiten: 328
  • Ausgabetyp: Kein, Unbekannt
Autoren/Hrsg.

Herausgeber

List of Editors.
List of Contributors.
Preface.
PART I Income Tax.
Chapter 1 A Supplemental Expenditure Tax Victor Thuronyi.
PART II Corporate Tax.
Chapter 2 IFRS and the Structural Features of an Income Tax Law Peter Harris.
Chapter 3 IFRS Any Good for Tax? Milena Hrdinkova.
Chapter 4 Allowances for Corporate Equity Geerten M.M. Michielse, Ruud de Mooij & Charlotte Van Peteghem.
Chapter 5 Designing Anti-Base-Erosion Rules for Developing Countries: Challenges and Solutions Thomas Dubut.
PART III International Coordination.
Chapter 6 The Troubling Role of Tax Treaties Kim Brooks & Richard Krever.
Chapter 7 International Standards, Base Erosion and Developing Countries Ana Paula Dourado.
Chapter 8 Exchange of Information in Developing Countries Wendela van den Brink.
PART IV Value Added Tax.
Chapter 9 The VAT and Customs Treatment of the Mining Industry in Sub-Saharan Africa Alain Charlet.
Chapter 10 VAT Design and Some Lessons from Victor Alan Schenk.
PART V Anti-Money Laundering.
Chapter 11 Using Anti-Money Laundering Measures to Improve Tax Compliance Emmanuel Mathias & Gianluca Esposito.