Global Perspectives on Income Taxation Law by Reuven Avi-Yonah, Paperback | Indigo Chapters

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, culturalunderstanding, political values, legal harmonization, and a better understanding of domestic tax laws. | Global Perspectives on Income Taxation Law by Reuven Avi-Yonah, Paperback | Indigo Chapters