Comparative income taxation : a structural analysis

목차 (Table of Contents)

• CONTENTS
• Principal Authors = v
• Contributing Authors = vii
• Foreword = xxvii
• Preface = xxix
• List of Abbreviations = xxxi
• Introduction = 1
• An Introduction to European Tax Law = 7
• 1 The Historical and Institutional Background = 7
• 2 The Fundamental Freedoms = 10
• 3 Directives = 11
• 4 The CCCTB Project = 11
• 5 Taxation of the Digital Economy = 13
• PAKT Ⅰ General Description = 15
• Australia / Richard Vann ; Graeme S. Cooper = 17
• 1 Ilistory of the Income Tax = 17
• 2 Constitutional Issues = 10
• 3 Tax Rates = 10
• 4 Composition of the Fiscal System = 20
• 5 Basic Structure of the Income Tax = 21
• 6 Tax Legislation = 22
• 6.1 Legislative Process = 22
• 6.2 Statutory Style = 23
• 6.3 Statutory Interpretation = 25
• 7 Courts Dealing with Tax Matters = 26
• 7.1 Appeal Processes = 26
• 7.2 Judicial Expertise = 28
• 8 Tax Administration = 28
• 9 General Principles = 31
• 9.1 Relation of Tax and Financial Accounting = 31
• 9.2 Respect for Legal Form = 32
• 9.3 Tax Avoidance and Anti-avoidance Legislation = 33
• 10 Tax Treaties = 37
• 11 Sources of Tax Law = 39
• Canada / Brian J. Arnold = 41
• 1 History of the Income Tax Act = 41
• 2 Constitutional Issues = 41
• 3 Tax Rates = 42
• 4 Composition of the Fiscal System = 43
• 5 Basic Structure of the Income Tax = 43
• 6 Tax Legislation = 45
• 6.1 Tax Legislative Process = 45
• 6.2 Statutory Style = 46
• 6.3 Statutory Interpretation = 47
• 7 Courts Dealing with Tax Matters = 49
• 8 Tax Administration = 50
• 9 General Principles = 52
• 9.1 Relationship Between Tax and Financial Accounting = 52
• 9.2 Respect for Civil or Private Law Form = 53
• 9.3 Anti-avoidance Doctrines and Rules = 53
• 10 Tax Treaty Network = 57
• 11 Sources of Tax Law = 58
• China / Jinvan Li = 61
• 1 History of the Income Tax = 61
• 1.1 individual Income Tax = 62
• 1.2 Enterprise Income Tax = 62
• 2 Constitutional Issues = 63
• 3 Tax Rates = 63
• 3.1 IIT Rates = 63
• 3.2 EIT Rates = 64
• 4 Composition of the Fiscal System = 64
• 5 Basic Structure of the Income Tax = 65
• 5.1 Individuals = 65
• 5.2 Corporations = 65
• 6 Tax legislation = 66
• 6.1 legislative Process for Income Tax Matters = 66
• 6.2 Statutory Style = 66
• 6.3 Statutory Interpretation = 67
• 7 Courts Dealing with Tax Matters = 68
• 7.1 Structure of the Courts = 68
• 7.2 Judicial Style = 69
• 8 Tax Administration = 69
• 9 General Principles = 70
• 9.1 Relation of Tax and Financial Accounting = 70
• 9.2 Respect for Legal Form = 71
• 9.3 Fax Avoidance and Anti-avoidance Legislation = 71
• 10 Tax Treaties = 72
• 11 Sources of Tax Law = 73
• France / Guy Gest = 75
• 1 History = 75
• 2 Constitutional Issues = 77
• 3 Tax Rates = 78
• 3.1 Progressive IR = 78
• 3.2 Flat-Rate Individual Income Taxes = 79
• 3.3 Corporate Income Tax = 79
• 4 Basic Structure of the Fiscal System = 79
• 5 Basic Structure of the Income Tax = 80
• 5.1 income Taxes on Individuals = 80
• 5.2 Corporate income Tax = 82
• 6 Legislation = 83
• 6.1 Legislative Process = 83
• 6.2 Statutory Drafting = 84
• 6.3 Statutory Interpretation = 85
• 7 Courts Dealing with Tax Matters = 85
• 7.1 Structure of the Courts = 85
• 7.2 Judicial Style = 87
• 8 Administration = 87
• 8.1 Tax Assessment, Collection, and Auditing = 87
• 8.2 Administrative Interpretations = 89
• 9 General Principles = 91
• 9.1 Relationship Between Tax and Financial Accounting = 91
• 9.2 Respect for Civil or Private Law Form = 91
• 9.3 Anti-avoidance Doctrines and Rules = 91
• 10 Tax Treaty Network = 92
• 11 Sources of Tax Law = 93
• Germany / Christine Osterloh-Konrad ; Wolfgang Schön = 95
• 1 History = 95
• 2 Constitutional Issues and the Influence of EU Law = 95
• 2.1 Legislative Powers = 95
• 2.2 Sharing of Tax Revenue = 96
• 2.3 Impact Of Basic Rights on Taxation = 96
• 2.4 ELJ Law Influences = 98
• 3 Tax Rates = 99
• 3.1 Individual Income Tax = 99
• 3.2 Corporate Income Tax = 99
• 4 Composition of the Fiscal System = 100
• 4.1 Revenue Share of Specific Taxes = 101
• 4.2 Recent Trends in the Tax System = 101
• 4.3 Social Security Contributions = 102
• 5 Basic Structure of the Income Tax = 103
• 5.1 Individual Income Tax = 103
• 5.2 Corporate income Tax = 106
• 5.3 Trade Tax = 110
• 6 Tax Legislation = 111
• 6.1 Legislative Process = 111
• 6.2 Statutory Style = 111
• 6.3 Statutory Interpretation = 112
• 7 Courts Dealing with Tax Matters = 113
• 7.1 Structure of the Courts = 113
• 7.2 Judicial Style = 114
• 8 Tax Administration = 114
• 8.1 General = 114
• 8.2 Assessment and Audit = 115
• 8.3 Tax Compliance = 116
• 8.4 Administrative Style = 118
• 8.5 Taxpayers' Style = 118
• 9 General Principles = 119
• 9.1 Relationship Between Tax and Commercial Accounting = 119
• 9.2 Respect for Legal Form = 120
• 9.3 Anti-avoidance Doctrines and Rules = 120
• 10 Tax Treaty Network = 121
• 11 Sources of Tax Law = 122
• India / D.P. Sengupta = 125
• 1 llistory of Income Tax = 125
• 2 Constitutional Issues = 128
• 3 Tax Rates = 130
• 3.1 General = 130
• 3.2 Individuals : Senior Citizens = 131
• 3.3 individuals and HUFs = 131
• 3.4 Surcharge and Cess (Surtax) = 132
• 3.5 Partnerships and Companies = 132
• 4 Composition of the Fiscal System = 133
• 5 Basic Structure of the Income Tax = 134
• 5.1 Basic Principles = 134
• 5.2 Treatment of Losses = 136
• 5.3 Section 14A = 136
• 5.4 Minimum Alternate Tax and Alternate Minimum Tax = 137
• 5.5 Business Taxation = 137
• 5.6 Presumptive Taxation = 138
• 5.7 Partnerships = 139
• 5.8 Dividends = 139
• 6 Tax Legislation = 140
• 6.1 Tax Legislative Process = 140
• 6.2 Statutory Style = 141
• 6.3 Statutory Interpretation = 142
• 7 Courts Dealing with Tax Matters = 145
• 8 Tax Administration = 147
• 9 General Principles = 150
• 9.1 Relationship Between Tax and Financial Accounting = 150
• 9.2 Respect for Civil or Private Law Form = 151
• 9.3 Anti-avoidance Doctrines and Rules = 152
• 10 Sources of Tax Law = 157
• Japan / Minoru Nakazato ; Mark Rarnscver ; Takeshi Fajitani ; Yastaaka Nishikoh = 159
• 1 History = 159
• 2 Constitutional Issues = 162
• 3 Tax Rates = 163
• 4 Composition of the Fiscal System = 164
• 5 Basic Structure of the Income Tax = 166
• 5.1 Individuals = 166
• 5.2 Corporations = 167
• 6 Tax Legislation = 168
• 6.1 Legislative Process for Income Tax Measures = 168
• 6.2 Statutory Style = 169
• 6.3 Statutory Interpretation = 169
• 7 Courts Dealing with Tax Matters = 170
• 7.1 Structure of the Courts = 170
• 7.2 Judicial Style = 171
• 8 Tax Administration = 172
• 9 General Principles = 174
• 9.1 Relation Between Tax and Financial Accounting = 174
• 9.2 Respect for Legal (Civil Law) Form = 174
• 9.3 Anti-avoidance Doctrines or Legislation = 175
• 10 Tax Treaties = 175
• 11 Sources of Tax Law = 176
• 11.1 Sources of Tax Law = 176
• 11.2 Available Materials = 177
• The Netherlands / KeeN tan Rand ; Frank Pötgens = 179
• 1 history of the Netherlands Income Tax System = 179
• 2 Constitutional Issues = 180
• 2.1 In General = 180
• 2.2 Impact of Human Rights Conventions and EU Treaty Fundamental-Freedom Provisions = 181
• 3 Income Tax Rates = 181
• 4 Composition of the Fiscal System = 183
• 5 Basic Structure of the Income Tax = 183
• 5.1 Individuals = 183
• 5.2 Corporations = 184
• 6 Tax Legislation = 185
• 6.1 Tax Legislative Process = 185
• 6.2 Statutory Style = 186
• 6.3 Statutory Interpretation = 186
• 7 Courts Dealing with Tax Matters = 187
• 8 Tax Administration = 188
• 8.1 In General = 188
• 8.2 Taxpayer Bill of Rights : Ombudsman = 189
• 8.3 Release of Government Information to Taxpayers = 189
• 8.4 Advance Rulings = 190
• 8.5 Assessment, Administrative Appeal, and Appeal to Courts = 191
• 9 General Principles = 192
• 9.1 Relationship Between Tax and Financial Accounting = 192
• 9.2 Respect under Tax Law for the Civil (Private) Law Form of Contracts = 192
• 9.3 Anti-avoidance Doctrines and Rules = 193
• 10 Tax Treaties = 194
• 11 Sources of Tax Law = 195
• Sweden / Peter Metz ; Jérôme Monsenego = 197
• 1 History = 197
• 2 Constitutional Issues = 198
• 3 Tax Rates = 199
• 4 Composition of the Fiscal System = 200
• 4.1 Types of Taxes = 200
• 5 Basic Structure of the Tax System = 201
• 5.1 Individuals = 201
• 5.2 Corporations = 203
• 6 Tax Legislation = 205
• 6.1 Legislative Process = 205
• 6.2 Statutory Style = 205
• 6.3 Statutory Interpretation = 206
• 7 Courts Dealing with Tax Matters = 207
• 8 Tax Administration = 207
• 9 General Principles = 209
• 9.1 Relation of Tax and Financial Accounting = 209
• 9.2 Respect for Legal Form = 209
• 9.3 Anti-avoidance Doctrines and Rules = 210
• 10 Tax Treaties = 210
• 11 Sources of Tax Law = 211
• The United Kingdom / Glen Loutzenhiser = 213
• 1 History : Income Tax = 213
• 1.1 Corporation Tax = 215
• 2 Constitutional Issues = 216
• 3 Rate Structure and Reliefs : 2018-2019 = 219
• 4 Composition of the Fiscal System = 220
• 5 Basic Structure of the Income Tax = 221
• 5.1 Individuals = 221
• 5.2 Corporations = 224
• 6 Tax Legislation = 224
• 6.1 Statutory Style = 225
• 6.2 Statutory Interpretation = 226
• 7 Courts Dealing with Tax Matters = 227
• 7.1 Structure of the Courts = 227
• 7.2 Judicial Review = 228
• 7.3 Judicial Style = 228
• 7.4 Legislative History = 229
• 7.5 Precedent = 229
• 8 Tax Administration = 229
• 9 General Principles = 231
• 9.1 Relationship Between Tax and Financial Accounting = 231
• 9.2 Respect for Legal Form = 233
• 9.3 Anti-avoidance Doctrines and Rules = 234
• 10 Tax Treaties = 238
• 11 Sources of Tax Law = 239
• 11.1 Legislation and Materials and Cases = 239
• 11.2 Official Practice and Rulings = 239
• 11.3 Secondary Sources = 240
• The United States / James R. Repetti ; Mane M. Ring = 243
• 1 History of Federal Income Tax = 243
• 2 Constitutional Issues = 245
• 3 Tax Rates = 247
• 4 Composition of the Fiscal System = 248
• 5 Basic Structure of the Income Tax = 249
• 5.1 Individuals = 249
• 5.2 Corporations = 254
• 6 Tax Legislation = 255
• 6.1 Legislative Process = 255
• 6.2 Statutory Style = 256
• 6.3 Statutory Interpretation = 257
• 7 Judicial Structure and Style = 259
• 8 Tax Administration = 260
• 8.1 Administrative Style = 260
• 8.2 Taxpayer Style = 261
• 9 General Principles = 262
• 9.1 Relationship Between Tax and Financial Accounting = 262
• 9.2 Respect for Legal Form = 263
• 9.3 Anti-avoidance = 263
• 10 Tax Treaties = 264
• 11 Sources of Tax Law = 265
• PART Ⅱ Basic Income Taxation = 269
• SUBPART A. Global Versus Schedular Design of Income Tax = 271
• SUBPART B. Inclusions in the Tax Base = 273
• 1 Income from Employment = 275
• 1.1 General = 275
• 1.2 The Distinction Between Employees and Independent Contractors = 276
• 1.3 The Taxation of Fringe Benefits = 286
• 2 Imputed Income from Owner-Occupied Housing = 296
• 3 Gifts = 298
• 3.1 Gifts Outside a Business Setting ("Personal" Gifts) = 299
• 3.2 Gifts in a Business or Employment Context = 301
• 4 Prizes and Awards = 303
• 5 Scholarships and Grants = 305
• 6 Cancellation of Indebtedness = 308
• 7 Gambling = 311
• 8 Illegal Income = 312
• 9 Windfalls = 313
• 10 Subsidies = 314
• 11 Pensions = 316
• 12 Realization and Recognition of Gain = 330
• 13 Capital Gains and Losses = 337
• SUBPART C. Deductions = 349
• 1 Mixed Business and Personal Expenses = 350
• 1.1 Commuting = 353
• 1.2 Moving Expenses = 356
• 1.3 Clothing = 359
• 1.4 Business Travel = 360
• 1.5 Business Entertainment = 363
• 1.6 Childcare = 365
• 2 "Hobby Losses" and the Criteria for Determining Business Versus Personal Activities = 368
• 3 Capital Costs and Recovery Methods = 373
• 3.1 Determining Capital Costs = 373
• 3.2 Capital Cost Recovery Systems = 375
• 4 Educational Costs = 382
• 5 Deduction of Personal Costs = 384
• 5.1 Interest = 384
• 5.2 Personal Losses = 388
• 5.3 Medical Expenses = 390
• 5.4 Charitable Donations = 392
• 6 Limitations on Deductions and Losses = 394
• 6.1 Illegal Payments, Fines, and Penalties = 394
• 6.2 Expenses Associated with Tax-Exempt Income = 397
• 6.3 "Quarantining" and Oilier Limits or Restrictions on Certain Categories of Expenses = 399
• SUBPART D. Accounting = 407
• 1 Basic Accounting Methods = 408
• 2 Inclusion of Advance Payments = 414
• 3 Income Treatment of Deferred Payments = 416
• 4 Original Issue Discount Obligations and Other Complex Financial Instruments = 418
• SUBPART E. Attribution of Income = 427
• 1 Definition of Taxable Unit = 427
• 2 Alimony and Child Support = 433
• 3 Limitations on Assignment of Income = 437
• PART Ⅲ Taxation of Business Organizations = 443
• SUBPART A. Corporate-Shareholder Taxation = 445
• 1 Overview of Corporate Tax Systems = 445
• 2 Defining Entities Subject to Tax = 454
• 3 Issues in Corporate Formation = 457
• 4 Issues Involving Capital Structure = 463
• 5 Taxation of Corporate Distributions = 468
• 5.1 Basic Structure of Distribution Rules = 468
• 5.2 Relating Distributions to Corporate Earnings = 472
• 5.3 Constructive Dividends = 473
• 5.4 Intercorporate Dividends and Capital Gains = 476
• 5.5 Distributions of Appreciated or Depreciated Property = 480
• 5.6 Distributions Involving Changes in Corporate Capital Structure = 482
• 6 Liquidations = 490
• 7 Corporate Reorganizations and Restructuring = 494
• 7.1 General = 494
• 7.2 Merger Transactions = 496
• 7.3 Share Exchanges = 502
• 7.4 Nonmerger Asset Reorganizations = 505
• 7.5 Corporate Divisions: "Demergers" = 508
• 8 Transfer and Limitations on Transfer of Corporate Tax Attributes = 513
• 9 Consolidated Corporate Taxation = 518
• 10 Special Tax Regimes for Closely 1leld Corporations = 524
• 11 Integration of Corporate and Shareholder Taxes = 528
• 11.1 General = 528
• 11.2 Treatment of Capital Gains on Shares = 532
• SUBPART B. Partnership Taxation = 541
• 1 Qualification for Pass-Through Taxation = 542
• 2 Basic Structure of Pass-Through Taxation = 545
• 3 Liabilities, Tax Cost, and Losses = 549
• 4 Transactions Between Partners and Partnership = 551
• 5 Disposition of a Partnership Interest = 553
• 6 Liquidation of a Partnership = 555
• PART Ⅳ International Taxation = 559
• SUBPART A. Residence Taxation = 563
• 1 Bases for the Assertion of Personal Taxing Jurisdiction = 563
• 1.1 Individuals = 563
• 1.2 Corporations = 567
• 2 Change of Status = 570
• 2.1 Change of Status of Individuals = 570
• 2.2 Change of Status of Corporations = 575
• 2.3 Dual Residence = 579
• 2.4 Temporary Residents = 581
• 3 Mechanisms for Relief of Double Taxation = 582
• 3.1 issues in the Structure of a Foreign Tax Credit System = 590
• 3.2 Issues in the Structure of an Exemption for Foreign Income = 606
• 4 Limitations on Exemption or Deferral of Income of Foreign Corporations = 615
• 4.1 Limitations on Exemption or Deferral for Foreign Source Income Earned by Foreign Corporations with Significant Domestic Share Ownership = 617
• 4.2 Controlled Foreign Corporation Rules = 618
• 4.3 Special Provisions Dealing with Domestic Portfolio Investment in Foreign Investment Companies = 628
• 5 Outbound Transfers to Foreign Branches or Subsidiaries = 631
• SUBPART B. Source Taxation = 639
• 1 Issues in the Structure of Net-Basis Taxation of Business Income = 639
• 1.1 Threshold of Activity = 639
• 1.2 Attribution of Business Income for Net-Basis Taxation = 644
• 1.3 Determination of Deductions in the Net-Basis Taxation of Business Income = 648
• 1.4 Taxation of Income from Services Including Employment = 652
• 1.5 Other Situations Involving Net-Basis Taxation = 655
• 2 Issues in the Structure of Gross-Basis Taxation = 657
• 3 Branch Profits Tax = 664
• 4 Limitations on Base-Eroding Payments to Non-residents = 666
• 5 Restrictions on Source-Based Taxation of Non-residents Within the EU = 671
• SUBPART C. Additional International Topics = 679
• 1 Special International Avoidance Rules = 679
• 2 Selected Intercompany Pricing Issues = 684
• 3 Corporate-Shareholder Taxation in the International Context = 693
• 3.1 General = 693
• 3.2 International Aspects of Capital Gains = 696
• 4 Selected Treaty Issues = 697
• 4.1 Relation Between Domestic Law and Treaties : Treaty Override = 698
• 4.2 Approach to Treaty Interpretation = 702
• 4.3 Anti-treaty Shopping Policy = 705
• 4.4 Nondiscrimination = 709
• 4.5 "Model" Tax Treaties = 711
• 4.6 Tax Sparing by Treaty = 713
• 5 Patent Boxes = 715
• 6 Indired Transfers = 718
• 7 Measures to Deal with the Digital Economy = 724
• Index = 731