Tax Design Issues Worldwide
1st Edition
Published on 22. May 2015
Book
Hardback
328 pages
978-90-411-5610-5 (ISBN)
Description
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.
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Geerten M. M. Michielse | Victor Thuronyi
Tax Design Issues Worldwide
E-Book
05/2016
Kluwer Law International
€220.99
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Content
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.
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.