Chapter

An Indirect Tax Agenda, in L. Parada (ed.), A Research Agenda for Tax Law, Edward Elgar Publishing, 2022, ISBN 9781800885837

October 2022

In book: A Research Agenda for Tax Law (pp.145 - 162)
Publisher: Edward Elgar Publishing

Authors:

Giorgio Beretta

University of Amsterdam

ResearchGate has not been able to resolve any citations for this publication.

Effects of Existing Tax Treaties on VAT (Relevance of Arts. 24–27 OECD Model for VAT/GST)

Chapter

Dec 2009

Article

Demystifying the Ontology of Taxation Rulings in the Gambia: Issues and Challenges

January 2016 · SSRN Electronic Journal

Assan Jallow

This study set out to examine the issues and challenges on the non-publication and circulation of taxation rulings in The Gambia. In addition, this paper presents the rationale of making and publishing a Commissioner General’s rulings on the application and interpretation of certain provisions on the tax laws where there is ambiguity in order to avoid distortions and differing inconsistent ... [Show full abstract] applicable views of persons. In this paper, the author provides a holistic demystification on the ontology of taxation rulings within the context of The Gambia’s laws of taxation, citing the Gambia Revenue Authority as an example. The study however, indicates that no previous study of this nature has ever been commissioned in The Gambia, thus catapulting the need to conduct such study to add to the body of knowledge by limiting the dearth of literature in the discourse of public finance and in order to examine the mechanism of taxation rulings in terms of making provisions to prepare tax rulings, reproduce them in adequate numbers, distribute them to officials and made them available to the general taxpayers. On a simpler note, this study discusses on the need for objective clarifications and better codification on the provisions of the existing tax laws, policies and regulations within the operational and administrative parameters of taxation. In summary, the paper indicates that a public ruling is still yet to be conventionally made available to the tax officials and the taxpayers. Finally, the results of this study should be of interest to taxing authority as it concludes with some prescriptive recommendations and solutions identified as the essential mechanics and alternative paradigms towards having in place a robust, mutually-inclusive, well-established and functional tax ruling mechanism.

Preprint

Book review: Tax law (By: Professor PhD Mihaela Tofan)

February 2018

Bostan Ionel

Not long after the actual implementation of the two new codes (Fiscal Code and the Fiscal Procedure Code), researcher and university professor Mihaela Tofan from Alexandru Ioan Cuza University (Iasi - RO), published the book Tax law [RO: Drept fiscal], the CH Beck Publishing, Bucharest, 2016 (Code ABE:978-606-18-0566-2), pages 324. The big issues that the book answers are given proper treatment ... [Show full abstract] concepts, features and functions of taxes, and the inclusion here of the most important aspects of tax procedures. We note that this book opens a perspective on Romanian national rules, but at the same time, due to the need for European harmonization of rules of tax law, discusses the issue of this space.

Article

Taxation: Law, Planning, and Policy (Second Edition)

May 2010

This is a sample version of the Introduction, Table of Contents, Background and Basic Themes section, and first chapter, from the second edition of the casebook "Taxation: Law, Planning, and Policy". This sample is posted with the permission of LexisNexis publishing for review purposes by students and instructors.

Chapter

Chinese Tax Law and International Treaties

August 2013

Lorenzo Riccardi

The People's Republic of China's tax policies and international obligations are as multifaceted and dynamic as they are complex, developing closely with the nation's rise to the world's fastest-growing major economy. Today, after decades of reform and the entry into the World Trade Organization, China has developed regulatory systems that enable it to provide stable administration, including a ... [Show full abstract] tax structure. China's main tax reform can be attributed to the enactment of the Enterprise Income Tax Law, which came into effect on January 1, 2008. Chinese tax regulations include direct taxes, indirect taxes, other taxes, and custom duties and from a collection point of view, China's tax administration adopts a very devolved system, with revenue collected and shared between different levels of government in accordance with contracts between the different levels of the tax administration system. With respect to international treaties, China has established a network of bilateral tax treaties and regional free trade agreements. This publication describes in detail China's complex tax system and policies, as well as major bilateral treaties in which China has entered into using country-by-country analysis. © 2013 Springer International Publishing Switzerland. All rights are reserved.

Article

Marginal Tax Rate Uncertainty and Wage Indexation

October 1997 · Bulletin of Economic Research

K. Ramagopal

Frequent changes in American tax laws over the last 30 years have led to uncertainty regarding the marginal tax rate on labour income. Using a multisector framework, this paper considers the implications of the tax rate uncertainty for wage flexibility. The Fiscal Authority sets the marginal wage tax rate, and is assumed to be the leader in a Stackelberg game. Wage setters in this game determine ... [Show full abstract] the degree of optimal indexation and are assumed to be followers. Increases in tax rate uncertainty lead to greater nominal wage flexibility, and a decrease in optimal progressivity. Additionally, indexation to nominal shocks is complete even if the product market is monopolistically competitive. Copyright 1997 by Blackwell Publishing Ltd and the Board of Trustees of the Bulletin of Economic Research

Article

Tax Motivated Income Shifting and Korean Business Groups (Chaebol)

June 2009 · Journal of Business Finance & Accounting

This paper examines tax-induced income shifting behavior among affiliated firms in Korean business groups (chaebols). Korean corporate income tax law does not require consolidated tax returns, and business groups with a large number of affiliated member firms have incentives to shift income across member firms to reduce the overall taxes of the group. For a large number of Korean companies that ... [Show full abstract] are subject to external audits, we perform univariate and multivariate regression analyses on the income shifting behavior of chaebol firms compared with non-chaebol control firms. Our evidence suggests that tax-motivated income shifting activities exist among chaebol firms, and that the extent of income shifting is found to depend on its effect on non-tax cost factors such as the earnings, leverage, and cash flow rights of the controlling shareholders. We also find that income shifting is more pronounced in chaebol firms where the control-cash flow divergence is relatively large, suggesting that income shifting is affected by the controlling shareholders' opportunism. Our study provides some insights on the intra-group income shifting activities where research is limited. Copyright (c) 2009 The Authors Journal compilation (c) 2009 Blackwell Publishing Ltd.

Article

Building a Portfolio of Case Decisions to Teach Tax: An Illustration of Elaboration Using the Casual...

December 2007 · The ATA Journal of Legal Tax Research

Diane A. Riordan

Historical cases are developed from examples of real situations and companies and are valuable pedagogical tools in our classrooms. For the tax instructor, the challenge may not rest with writing and publishing cases, but in making choices among the available case histories in the legal records to provide a portfolio for case study. In this paper the author describes one method for tax ... [Show full abstract] instructors to select cases into case study. The method is helpful in teaching the details of tax algorithms. Applying this method, individual readings elaborate the details of the tax provision by providing interesting examples. These elaborations act as cues in the student's memory for the basic tax algorithm. The collection of readings helps students to understand the process of applying the complexity and ambiguity of tax law to the facts presented in daily life.

Article

Literature Review: P. A. Hernández González-Barreda, Beneficial Ownership in Tax Law and Tax Treatie...

January 2021 · Intertax

Fernando Souza de Man

Article

Book Review: Purchase and Sale of a Private Company's Shares. By David Adams, Tony Foreman and Micha...

January 1970

Beng Tat Lee

Books by Tolley Publishing Company Limited are well known for their emphasis on the practical ramifications of the law. Being written by tax partners of an accounting firm, this book is no exception. However, as the book is primarily a work dealing with practical ramifications of the tax laws of the United Kingdom in the context of a sale or purchase of a private company's shares, its relevance ... [Show full abstract] to legal practitioners in Singapore is therefore less compelling. For instance, the book devotes four chapters to the subject of capital gains tax which is non-existent in the Singapore tax regime. On the other hand, persons with an interest in English tax laws relating to acquisitions of private companies' shares will find this book an invaluable aid.

An Indirect Tax Agenda, in L. Parada (ed.), A Research Agenda for Tax Law, Edward Elgar Publishing, 2022, ISBN 9781800885837

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