The Resource Taxation and development, a comparative study, Karen B. Brown, editor

Taxation and development, a comparative study, Karen B. Brown, editor

Label
Taxation and development, a comparative study
Title
Taxation and development, a comparative study
Statement of responsibility
Karen B. Brown, editor
Creator
Contributor
Editor
Subject
Language
eng
Summary
This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country's tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria
Member of
Cataloging source
EBLCP
http://library.link/vocab/creatorName
Brown, Karen B
Index
no index present
LC call number
HJ235
LC item number
.T39 2017
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorDate
1954-
http://library.link/vocab/relatedWorkOrContributorName
Brown, Karen B.
Series statement
Ius comparatum,
Series volume
volume 21
http://library.link/vocab/subjectName
  • Taxation
  • Economic development
  • Taxation
  • Comparative law
  • LAW
  • LAW
  • LAW
  • LAW
  • LAW
  • LAW
  • Comparative law
  • Economic development
  • Taxation
  • Taxation
  • Law
  • Private International Law, International & Foreign Law, Comparative Law
  • Financial Law/Fiscal Law
  • Financial law
  • International law
Label
Taxation and development, a comparative study, Karen B. Brown, editor
Instantiates
Publication
Note
Rules or Agreements Prohibiting Discrimination in€Favor of€Certain Kinds of€Investment
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Taxation and development : overview / Karen B. Brown -- Australia's hybrid international tax system : limited focus on tax and development / Miranda Stewart -- Recent trends in Belgium's international tax policy / Edoardo Traversa and Gaetan Zeyen -- Income taxation in Brazil : a comparative law approach / Misabel Abreu Machado Derzi, Andre Mendes Moreiera, and Fernando Daniel de Moura Fonseca -- Taxation and development in Croatia / Natasa Zunic Kovacevic -- Tax law components to provide incentives for investment / Michael Radvan and Dana Sramkova -- Structural and temporary tax mechanisms to promote economic growth and development in France / Thomas Dubut -- Transparency and simplicity support investment in Hong Kong / Andrew Halkyard -- Current issues in cross border taxation and investment in the state of Israel / Tamir Shanan, Sagit Leviner, and Moran Harari -- How Italian tax policy provides incentives for investment in developing, emerging, or low-income countries / Claudio Sacchetto -- Taxation and development : Japan / Yoshihiro Masui -- The Maldives : a fledgling international tax jurisdiction / Kevin Holmes -- Extensive treaty network and unilateral credits support foreign investment : the Dutch approach / Raymond H.C. Luja -- Tax incentives in the system of direct taxes in Poland / Wlodzimierz Nykiel and Michal Wilk -- Overview of income and investment taxation in Portugal / Fernando Rocha Andrade -- Taxation and development : the South African position / Craig West and Jennifer Roeleveld -- International taxation : the case of Uganda / Jalia Kangave -- Britain open for business / Rita Cunha -- Taxation and development : the U.S. perspective / Tracy Kaye -- In pursuit of a modern tax system to accomodate foreign investment. Case study : Venezuela / Serviliano Abache Carvajal
Dimensions
unknown
Extent
1 online resource.
Form of item
online
Isbn
9783319421575
Media category
computer
Media MARC source
rdamedia
Media type code
c
Note
SpringerLink
Other control number
10.1007/978-3-319-42157-5
Specific material designation
remote
Stock number
com.springer.onix.9783319421575
System control number
  • (OCoLC)969638311
  • (OCoLC)ocn969638311
Label
Taxation and development, a comparative study, Karen B. Brown, editor
Publication
Note
Rules or Agreements Prohibiting Discrimination in€Favor of€Certain Kinds of€Investment
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Taxation and development : overview / Karen B. Brown -- Australia's hybrid international tax system : limited focus on tax and development / Miranda Stewart -- Recent trends in Belgium's international tax policy / Edoardo Traversa and Gaetan Zeyen -- Income taxation in Brazil : a comparative law approach / Misabel Abreu Machado Derzi, Andre Mendes Moreiera, and Fernando Daniel de Moura Fonseca -- Taxation and development in Croatia / Natasa Zunic Kovacevic -- Tax law components to provide incentives for investment / Michael Radvan and Dana Sramkova -- Structural and temporary tax mechanisms to promote economic growth and development in France / Thomas Dubut -- Transparency and simplicity support investment in Hong Kong / Andrew Halkyard -- Current issues in cross border taxation and investment in the state of Israel / Tamir Shanan, Sagit Leviner, and Moran Harari -- How Italian tax policy provides incentives for investment in developing, emerging, or low-income countries / Claudio Sacchetto -- Taxation and development : Japan / Yoshihiro Masui -- The Maldives : a fledgling international tax jurisdiction / Kevin Holmes -- Extensive treaty network and unilateral credits support foreign investment : the Dutch approach / Raymond H.C. Luja -- Tax incentives in the system of direct taxes in Poland / Wlodzimierz Nykiel and Michal Wilk -- Overview of income and investment taxation in Portugal / Fernando Rocha Andrade -- Taxation and development : the South African position / Craig West and Jennifer Roeleveld -- International taxation : the case of Uganda / Jalia Kangave -- Britain open for business / Rita Cunha -- Taxation and development : the U.S. perspective / Tracy Kaye -- In pursuit of a modern tax system to accomodate foreign investment. Case study : Venezuela / Serviliano Abache Carvajal
Dimensions
unknown
Extent
1 online resource.
Form of item
online
Isbn
9783319421575
Media category
computer
Media MARC source
rdamedia
Media type code
c
Note
SpringerLink
Other control number
10.1007/978-3-319-42157-5
Specific material designation
remote
Stock number
com.springer.onix.9783319421575
System control number
  • (OCoLC)969638311
  • (OCoLC)ocn969638311

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