COMPARATIVE INCOME TAXATION A STRUCTURAL ANALYSIS THIRD EDITIONPDF电子书下载

Part One General Description 1

Australia&Prof. Richard Vann 3

1. History of the Income Tax 3

2. Constitutional Issues 4

3. Tax Rates 5

4. Composition of the Fiscal System 6

5. Basic Structure of the Income Tax 6

6. Tax Legislation 8

6.1. Legislative Process 8

6.2. Statutory Style 9

6.3. Statutory Interpretation 11

7. Courts Dealing with Tax Matters 13

7.1. Appeal Processes 13

7.2. Judicial Expertise 14

8. Tax Administration 15

9. General Principles 18

9.1. Relationship between Tax and Financial Accounting 18

9.2. Respect for Legal Form 19

9.3. Tax Avoidance and Anti-avoidance Legislation 20

10. Sources on Tax Law 24

Canada &Brian J. Arnold 27

1. History of the Income Tax Act 27

2. Constitutional Issues 27

3. Tax Rates 28

4. Composition of the Fiscal System 29

5. Basic Structure of the Income Tax 29

6. Tax Legislation 32

6.1. Tax Legislative Process 32

6.2. Statutory Style 32

6.3. Statutory Interpretation 33

7. Courts Dealing with Tax Matters 35

8. Tax Administration 36

9. General Principles 38

9.1. Relationship Between Tax and Financial Accounting 38

9.2. Respect for Civil or Private Law Form 39

9.3. Anti-avoidance Doctrines and Rules 40

10. Sources of Tax Law 43

France&Prof. Guy Gest 45

1. Histoty 45

2. Constitutional Issues 47

3. Tax Rates 48

3.1. Progressive Individual Income Tax （IR） 48

3.2. Flat-Rate Individual Income Taxes 49

3.3. Corporate Income Tax 49

4. Basic Structure of the Fiscal System 49

5. Basic Structure of the Income Tax 50

5.1. Income Taxes on Individuals 50

5.2. Corporate Income Tax 52

6. Legislation 53

6.1. Legislative Process 53

6.2. Statutory Drafting 54

6.3. Statutory Interpretation 55

7. Courts Dealing with Tax Matters 55

7.1. Structure of the Courts 55

7.2. Judicial Style 57

8. Administration 57

8.1. Tax Assessment， Collection， and Auditing 57

8.2. Administrative Interpretations 59

9. General Principles 61

9.1. Relationship between Tax and Financial Accounting 61

9.2. Respect for Civil or Private Law Form 61

9.3. Anti-avoidance Doctrines and Rules 61

10. Sources of Tax Law 62

Germany&Prof. Dr Wolfgang Schon 65

1. History 65

2. Constitutional Issues 66

2.1. Legislative Powers 66

2.2. Sharing of Tax Revenue 66

3. Impact of Basic Rights on Taxation 66

4. Tax Rates 68

4.1. Individual Income Tax 68

4.2. Corporate Income Tax 68

5. Composition of the Fiscal System 69

5.1. Revenue Share of Specific Taxes 69

5.2. Shift from Direct Taxes to Indirect Taxes 70

5.3. Social Security Contributions 71

6. Basic Structure of the Income Tax 71

6.1. Individual Income Tax 71

6.1.1. Principles of the Tax Base 71

6.1.2. Private Expenses 74

6.1.3. Non-resident Taxpayers 74

6.2. Corporate Income Tax 75

6.2.1. Taxable Entities 75

6.2.2. Tax Base 75

6.2.3. Tax System 76

6.3. Trade Tax 78

7. Tax Legislation 79

7.1. Legislative Process 79

7.2. Statutory Style 80

7.3. Statutory Interpretation 80

8. Courts Dealing with Tax Matters 81

8.1. Structure of the Courts 81

8.2. Judicial Style 82

9. Tax Administration 82

9.1. General 83

9.2. Assessment and Audit 84

9.3. Tax Compliance 85

9.4. Administrative Style 86

9.5. Taxpayers’ Style 87

10. General Principles 87

10.1. Relationship between Tax and Financial Accounting 87

10.2. Respect for Legal Form 88

10.3. Anti-avoidance Doctrines and Rules 88

11. Sources of Tax Law 89

Japan&Prof. Minoru Nakazato， Prof. Mark Ramseyer & Yasutaka Nishikori 93

1. History 93

2. Constitutional Issues 96

3. Tax Rates 97

4. Composition of the Fiscal System 98

5. Basic Structure of the Income Tax 99

5.1. On Individuals 99

5.2. On Corporations 100

6. Tax Legislation 101

6.1. Legislative Process for Income Tax Measures 101

6.2. Statutory Style 102

6.3. Statutory Interpretation 102

7. Courts Dealing with Tax Matters 103

7.1. Structure of the Courts 103

7.2. Judicial Style 104

8. Tax Administration 105

9. General Principles 107

9.1. Relationship between Tax and Financial Accounting 107

9.2. Respect for Legal （Civil Law） Form 108

9.3. Anti-Avoidance Doctrines or Legislation 108

10. Sources of Tax Law 109

10.1. Sources of Tax Law 109

10.2. Available Materials 110

The Netherlands&Kees van Raad 111

1. History of the Netherlands Income Tax System 111

2. Constitutional Issues 112

2.1. In General 112

2.2. Impact of Human Rights Conventions and EC Treaty Fundamental Freedom Provisions 113

3. Income Tax Rates 113

4. Composition of the Fiscal System 114

5. Basic Structure of the Income Tax 115

5.1. Individuals 115

5.2. Corporations 116

6. Tax Legislation 117

6.1. Tax Legislative Process 117

6.2. Statutory Style 117

6.3. Statutory Interpretation 118

7. Courts Dealing with Tax Matters 118

8. Tax Administration 119

8.1. In General 119

8.2. Taxpayer Bill of Rights； Ombudsman 120

8.3. Release of Government Information to Taxpayers 121

8.4. Advance Rulings 121

8.5. Assessment， Administrative Appeal， and Appeal to Courts 122

9. General Principles 123

9.1. Relationship between Tax and Financial Accounting 123

9.2. Respect under Tax Law for the Civil （Private） Law Form of Contracts 123

9.3. Anti-avoidance Doctrines and Rules 124

10. Sources of Tax Law 125

10.1. Primary Source Materials （all in Dutch） 125

10.2. Secondary Source Materials： Printed 125

10.3. Digital Materials 126

Sweden&Prof. Peter Melz 129

1. History 129

2. Constitutional Issues 130

3. Tax Rates 130

4. Composition of the Fiscal System 131

4.1. Types of Taxes 132

5. Basic Structure of the Tax System 133

5.1. Individuals 133

5.1.1. Earned Income 133

5.1.2. Income from Capital 134

5.2. Corporations 135

6. Tax Legislation 137

6.1. Legislative Process 137

6.2. Statutory Style 137

6.3. Statutory Interpretation 138

7. Courts Dealing with Tax Matters 138

8. Tax Administration 139

9. General Principles 140

9.1. Relationship between Tax and Financial Accounting 140

9.2. Respect for Legal Form 141

9.3. Anti-avoidance Doctrines and Rules 142

10. Sources of Tax Law 142

The United Kingdom&John Tiley 145

1. History： Income Tax 145

1.1. Corporation Tax 147

2. Constitutional Issues 148

3. Rate Structure and Reliefs， 2009—2010 151

4. Composition of the Fiscal System 153

5. Basic Structure of the Income Tax 153

5.1. On Individuals 153

5.1.1. Capital Gains Tax （CGT） 154

5.2. On Corporations 156

6. Tax Legislation 156

6.1. Statutory Style 157

6.2. Statutory Interpretation 158

7. Courts Dealing with Tax Matters 159

7.1. Structure of the Courts 159

7.2. Judicial Review 160

7.3. Judicial Style 161

7.4. Legislative History 161

7.5. Precedent 162

8. Tax Administration 162

9. General Principles 164

9.1. Relationship between Tax and Financial Accounting 164

9.2. Respect for Legal Form 166

9.3. Anti-avoidance Doctrines and Rules 167

10. Sources of Tax Law 169

10.1. Legislation and Materials and Cases 169

10.2. Official Practice and Rulings 170

10.3. Treaties 171

10.4. Secondary Sources 171

The United States&James R. Repetti 173

1. History of Federal Income Tax 173

2. Constitutional Issues 174

3. Tax Rates 175

4. Composition of the Fiscal System 177

5. Basic Structure of the Income Tax 178

5.1. Individuals 178

5.2. Corporations 182

6. Tax Legislation 184

6.1. Legislative Process 184

6.2. Statutory Style 184

6.3. Statutory Interpretation 185

7. Judicial Structure and Style 187

8. Administrative， Taxpayer， and Judicial Style 188

8.1. Administrative Style 188

8.2. Taxpayer Style 189

9. General Principles 190

9.1. Relationship between Tax and Financial Accounting 190

9.2. Respect for Legal Form 191

9.3. Anti-avoidance 191

10. Sources of Tax Law 192

Part Two Basic Income Taxation 195

Subpart A. Global Versus Schedular Design of Income Tax 197

Subpart B. Inclusions in the Tax Base 199

1. Employee Fringe Benefits 201

1.1. General 201

1.2. Employer-provided Pension Benefits 208

2. Imputed Income from Owner-Occupied Housing 215

3. Gifts 217

3.1. Gifts Outside a Business Setting （‘Personal’ Gifts） 218

3.2. Gifts in a Business or Employment Context 219

4. Prizes and Awards 221

5. Scholarships and Grants 223

6. Cancellation of Indebtedness 225

7. Gambling 228

8. Illegal Income 229

9. Windfalls 230

10. Subsidies 231

11. Realization and Recognition of Gain 232

12. Capital Gains and Losses 237

Subpart C. Deductions 249

1. Mixed Business and Personal Expenses 250

1.1. Commuting 252

1.2. Moving Expenses 255

1.3. Clothing 257

1.4. Business Travel 258

1.5. Business Entertainment 260

1.6. Child Care 263

2. ‘Hobby Losses’ and the Criteria for Determining Business Versus Personal Activities 266

3. Capital Costs and Recovery Methods 269

3.1. Determining Capital Costs 269

3.2. Capital Cost Recovery Systems 272

4. Educational Costs 278

5. Deduction of Personal Costs 279

5.1. Interest 280

5.2. Personal Losses 283

5.3. Medical Expenses 284

5.4. Charitable Donations 286

6. Limitations on Deductions and Losses 288

6.1. Illegal Payments， Fines， Penalties 288

6.2. Expenses Associated with Tax-exempt Income 291

6.3. ‘Quarantining’ and Other Limits or Restrictions on Certain Categories of Expenses 292

Subpart D. Accounting 299

1. Basic Accounting Methods 300

2. Inclusion of Advance Payments 306

3. Income Treatment of Deferred Payments 307

4. Original Issue Discount Obligations and other Complex Financial Instruments 309

Subpart E. Attribution of Income 317

1. Definition of Taxable Unit 317

2. Alimony and Child Support 323

3. Limitations on Assignment of Income 326

Part Three Taxation of Business Organizations 331

Subpart A. Corporate-Shareholder Taxation 333

1. Overview of Corporate Tax Systems 333

2. Defining Entities Subject to Tax 339

3. Issues in Corporate Formation 342

4. Issues Involving Capital Structure 347

5. Taxation of Corporate Distributions 352

5.1. Basic Structure of Distribution Rules 352

5.2. Relating Distributions to Corporate Earnings 355

5.3. Constructive Dividends 356

5.4. Intercorporate Dividends and Capital Gains 358

5.5. Distributions of Appreciated or Depreciated Property 362

5.6. Distributions Involving Changes in Corporate Capital Structure 364

5.6.1. General 364

5.6.2. Stock Dividends 366

5.6.3. Redemptions 369

6. Liquidations 372

7. Corporate Reorganizations and Restructuring 375

7.1. General 375

7.2. Merger Transactions 376

7.3. Share Exchanges 382

7.4. Non-merger Asset Reorganizations 386

7.5. Corporate Divisions： ‘Demergers’ 388

8. Transfer and Limitations on Transfer of Corporate Tax Attributes 393

9. Consolidated Corporate Taxation 397

10. Special Tax Regimes for Closely Held Corporations 402

11. Integration of Corporate and Shareholder Taxes 405

11.1. General 405

11.2. Treatment of Capital Gains on Shares 410

Subpart B. Partnership Taxation 415

1. Qualification for Pass-Through Taxation 416

2. Basic Structure of Pass-Through Taxation 418

3. Liabilities， Tax Cost， and Losses 421

4. Transactions between Partner and Partnership 423

5. Disposition of a Partnership Interest 425

6. Liquidation of the Partnership 427

Part Four International Taxation 429

Subpart A. Residence Taxation 431

1. Bases for the Assertion of Personal Taxing Jurisdiction 431

1.1. Individuals 431

1.2. Corporations 434

2. Change of Status 436

2.1. Change of Status of Individuals 436

2.2. Change of Status of Corporations 440

2.3. Dual Residence 443

2.4. Temporary Residents 445

3. Mechanisms for Relief of Double Taxation 446

3.1. Issues in the Structure of a Foreign Tax Credit System 452

3.1.1. Creditable Taxes 452

3.1.2. Limitations on the Credit 454

3.1.3. Allocation of Expenses to Foreign-Source Income 458

3.1.4. Treatment of Losses in the Credit Computation 460

3.1.5. Carryover of Excess Credits or Limitation 462

3.1.6. Indirect Credit for Foreign Taxes Paid by Foreign Subsidiaries 464

3.1.6.1. Share Ownership Requirements 464

3.1.6.2. Tier Limitations 465

3.1.6.3. Computation of the Indirect Credit 465

3.1.7. Interaction between Indirect Credit and Limitation System 466

3.2. Issues in the Structure of an Exemption for Foreign Income 467

3.2.1. Structure of the Exemption 467

3.2.2. Classes of Exempt Income 467

3.2.3. Allocation of Deductions to Tax-Exempt Income 471

3.2.4. Treatment of Foreign Losses 473

4. Limitations on Exemption or Deferral of Income of Foreign Corporations 474

4.1. Limitations on Exemption for Shareholders in Foreign Corporations with Significant Domestic Share Ownership 476

4.2. Controlled Foreign Corporation （CFC） Rules 477

4.3. Special Provisions Dealing with Domestic Portfolio Investment in Foreign Investment Companies 486

5. Outbound Transfers to Foreign Branches or Subsidiaries 488

Subpart B. Source Taxation 495

1. Issues in the Structure of Net Basis Taxation of Business Income 495

1.1. Threshold of Activity 495

1.2. Attribution of Business Income for Net Basis Taxation 498

1.3. Determination of Deductions in the Net Basis Taxation of Business Income 502

1.4. Taxation of Employment Income 506

1.5. Other Situations Involving Net Basis Taxation 508

2. Issues in the Structure of Gross Basis Taxation 510

3. Branch Profits Tax 515

4. Limitations on Base-Eroding Payments to Non-residents 517

5. Restrictions on Source-Based Taxation of Non-Residents within the European Union 521

Subpart C. Additional International Topics 527

1. Special International Avoidance Rules 527

2. Selected Intercompany Pricing Issues 529

3. Corporate-Shareholder Taxation in the International Context 535

3.1. General 535

3.2. International Aspects of Capital Gains 538

4. Selected Treaty Issues 540

4.1. Relation between Domestic Law and Treaties； Treaty Override 540

4.2. Approach to Treaty Interpretation 543

4.3. Anti-treaty Shopping Policy 545

4.4. Non-discrimination 548

4.5. ‘Model’ Tax Treaties 550

4.6. Tax Sparing by Treaty 552

Index 555