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Taxing Income and Consumption The Development of International Tax Law and Policy

Taxing Income and Consumption The Development of International Tax Law and Policy

Name: Taxing Income and Consumption The Development of International Tax Law and Policy
Brand: Edward Elgar Publishing
SKU: 9781035344581
Price: 1576.25 HKD
Availability: InStock
Author: Kerrie Sadiq; Chris Evans; Na Li
ISBN: 9781035344581

Edited by Kerrie Sadiq · Chris Evans · Na Li

Edward Elgar Publishing June 2025

Specifications

ISBN-13: 9781035344581
Publisher: Edward Elgar Publishing
Publication: June 2025
Format: Hardback
Jurisdiction: U.K. ? Countri(es) for reference only

Details

This incisive book presents a critical analysis of contemporary issues in international taxation, considering the longstanding question of how best to tax income and consumption. Leading experts from across the globe explore the future of tax in a changing world, promoting a re-examination of fundamental issues in tax law and policy.

Chapters reflect on highly debated topics in international tax law, discussing how tax policy and legislative processes can be improved. Showcasing perspectives from both developed and emerging economies, contributing authors provide a comprehensive overview of the field, examining issues related to tax treaties and avoidance, corporate tax behaviour, tax administration and dispute resolution. Ultimately, the book looks towards the future of tax law, highlighting attempts to address evolving economic, social and environmental challenges as well as the need to learn from past reforms.

Students and scholars of tax law, international economic law, political science and business will benefit from the book’s in-depth coverage of global tax affairs. Its practical advice also makes this an invaluable resource for tax lawyers and practitioners, policymakers, international organizations and ministries of finance.

Foreword by Richard Krever xii'; 1.
Introduction: setting the scene 1': Kerrie Sadiq, Chris Evans and Na Li; PART I. FUNDAMENTAL ISSUES IN TAX LAW AND POLICY; 2.
Should we tax income or consumption? 11': Victor Thuronyi'; 3.
Taxes covered: recent developments on Article 2 of the OECD': Model Tax Convention 29'; Michael Lang'; 4.
The future of the corporate form in income tax: a case study of Canada 53': Jinyan Li'; 5.
Twenty years since GST reform in Australia: a critical assessment 74': Binh Tran-Nam and Mahmoud Abdellatif; PART II. INTERNATIONAL TAX ABUSE AND CORPORATE BEHAVIOUR'; 6.
International tax minimization: the role of corporate tax morality 100': Kerrie Sadiq'; 7.
Applying exit taxes: issues in the financial valuation and accounting recognition of transferred assets 123': António Martins; PART III. INTERNATIONAL TAX: BEPS AND BEYOND; 8.
What’s the problem that prompted Pillar Two and is there a better solution? 140': J. Clifton Fleming Jr, Robert J. Peroni and Stephen E. Shay'; 9.
BEPS, Pillar Two and developing countries: combating the race to the bottom 152': Catherine Brown'; 10.
Global tax governance in international tax law-making: in search of legitimacy and inclusiveness 168': Irma Mosquera Valderrama'; 11.
Domestic judicial transplants of OECD interpretive solutions or principles 193': Carlo Garbarino; PART IV. TAX SPECIFICS; 12.
Taxing and not taxing: the problematic nature of tax concessions for charities and not-for-profit entities in Australia 217': Ann O’Connell'; 13.
Energy and taxation 247': Marco Greggi; PART V. TAX REFORM: LESSONS FOR THE FUTURE'; 14.
The New Zealand general anti-avoidance rule: sharpening an old blade on the jurisprudential whetstone 269': Craig Elliffe'; 15.
History informing the future: can we improve tax policy and legislation with respect to taxing capital gains? A New Zealand perspective 286': Adrian Sawyer