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Vol 21 No 12 Dec 16/Jan 17

Book of the Month

Cover of The UK Supreme Court Yearbook Volume 7: 2016

The UK Supreme Court Yearbook Volume 7: 2016

Edited by: Daniel Clarry, Christopher Sargeant
Price: £90.00

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Taxation and Development: A Comparative Study

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ISBN13: 9783319421551
To be Published: January 2017
Publisher: Springer-Verlag
Country of Publication: Switzerland
Format: Hardback
Price: £112.00

This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country's tax laws to support investment in the developing world gains crucial significance.

This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends.

The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.

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I. General Report
Taxation and Development - Overview
Karen Brown

II. National Reports
Australia's Hybrid International System: Limited Focus on Tax and Development
Miranda Stewart
Recent Trends In Belgium's International Tax Policy (In French)
Edoardo Traversa and Gaetan Zeyen - Translated to Englush by Karen B. Brown
Income Taxation in Brazil - A Comparative Law Approach
Misabel Abreu Machado Derzi, Andre Mendes Moreira and Fernando Daniel de Moura Fonseca
Taxation and Development In Croatia
Natasa Zunic Kovacevic
Tax Law Components to Provide Incentives for Investment
Michal Radvan and Dana Sramkova
Structural and Temporary Tax Mechanisms to Promote Economic Growth and Development in France
Thomas Dubut
Transparency and Simplicity Support Investment in Hongkong
Andrew Halkyard
Current Issues In Cross Border Taxation and Inbound Investments in The State Of Israel
Tamir Shanan, Sagit Leviner and Moran Harari
How Italian Tax Policy Provides Incentives for Investment in Developing, Emerging, or Low-Income Countries
Claudio Sacchetto
Taxation and Development: Japan
Yoshihiro Masui
The Maldives - A Fledgling International Tax Jurisdiction
Kevin Holmes
Extensive Treaty Network and Unilateral Credits Support Foreign Investment: The Dutch Approach
Raymon H.C. Luja
Tax Incentives in the System of Direct Taxes in Poland
Wlodzimierz Nykiel and Michal Wilk
Overview of Income and Investment Taxation in Portugal
Fernando Rocha Andrade
Taxation and Development: The South African Position
Craig West and Jennifer Roeleveld
International Taxation: The Case of Uganda
Jalia Kangave
Britain Open for Business
Rita Cunha
Taxation and Development: The U.S. Perspective
Tracy A. Kaye
In Pursuit of A Modern Tax System to Accommodate Foreign Investment. Case Study: Venezuela
Serviliano Abache Carvajal

III. Questionnaire.