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Global Perspectives on Income Taxation Law

Author

Listed:
  • Avi-Yonah, Reuven

    (University of Michigan Law School)

  • Sartori, Nicola

    (International University College of Turin, Italy)

  • Marian, Omri

    (Sullivan & Cromwell LLP)

Abstract

In Global Perspectives on Income Taxation Law, Reuven Avi-Yonah, Nicola Sartori, and Omri Marian cover basic, corporate and international tax law from a comparative perspective. The book both supplements readings in US tax law courses and serves as a textbook for a comparative tax law class. The book starts with a theoretical analysis of the field of comparative tax law. It then follows the usual order of topics covered in a basic tax course as taught in most U.S. law schools, and for each topic, the authors highlight possible alternatives or policy choices. The authors frequently consider the U.S. approach as a benchmark, comparing it with approaches used in other countries which form an interesting contrast, or a telling similarity. They consider the multiple purposes of studying comparative tax law: helping to advance successful tax reforms, cultural understanding, political values, legal harmonization, and a better understanding of domestic tax laws. Available in OSO: http://www.oxfordscholarship.com/oso/public/content/law/9780195321357/toc.html

Suggested Citation

  • Avi-Yonah, Reuven & Sartori, Nicola & Marian, Omri, 2011. "Global Perspectives on Income Taxation Law," OUP Catalogue, Oxford University Press, number 9780195321364.
    • Handle: RePEc:oxp:obooks:9780195321364
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    Cited by:

    1. Omar Sebastián Cabrera Cabrera, 2016. "El Establecimiento Permanente: Especial Énfasis En La Cláusula De Agencia," Books, Universidad Externado de Colombia, Facultad de Derecho, number 849, March.
    2. Cristian Camilo Rodríguez Peña, 2019. "Actividades económicas de las Entidades Sin Ánimo de Lucro, ESAL. Análisis de su realidad jurídico tributaria. Cuaderno Fiscales N.° 7," Books, Universidad Externado de Colombia, Facultad de Derecho, number 1079, October.
    3. Giampaolo Arachi & Massimo D'Antoni, 2022. "Taxation of capital gains upon accrual: is it really more efficient than realisation?," Fiscal Studies, John Wiley & Sons, vol. 43(1), pages 39-61, March.

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