The eBooks we sell are sold as a single-user licence and are intended for the end user only.
The sale of some eBooks are restricted to certain countries. To alert you to such restrictions, please select the country of the billing address of your credit or debit card you wish to use for payment.
For further information see https://www.wildy.com/ebook-formats
Once the order is confirmed an e-mail will be sent to you to allow you to download the eBook. For UK purchases this will be automatic. For purchases outside the UK a member of staff will need to confirm the sale. (Staff are available to do this during normal business hours, Mon-Fri 8:30-17:00 UK time)
All eBooks are supplied firm sale and cannot be returned. If you believe there is a fault with your eBook then contact us on ebooks@wildy.com and we will help in resolving the issue. This does not affect your statutory rights.
Due to a technical issue some ebooks are not available to order.
Comparative Income Taxation, highly acclaimed through four editions and currently in its fifth edition, has been thoroughly updated to reflect the latest changes and trends. This outstanding book thoroughly analyzes the structural and design differences between countries with complex national income tax systems, the understanding of which is crucial in the globalized economy. Leaders from 11 of the world’s largest national taxation systems—Australia, Canada, China, France, Germany, India, Japan, The Netherlands, Sweden, the UK, and the US— each contribute their particular expertise to a study major structural issues in income tax design.
What’s in this book:
Individually authored country descriptions outline the climate and institutional framework in which each of the 11 national taxation systems’ substantive tax rules operate. To make it easier to compare the similarities and differences between the various countries' tax systems, all of the country descriptions are examined using a standard format. They form the background to an expertly informed comparative analysis focusing on three major areas: basic income taxation, taxation of business organizations and international taxation. Most of the rules especially important for international business and investment are dealt with here, including (among many others) rules on the following:
In addition to the updating of the entire book, several new topics—including the treatment of hybrid mismatch arrangements, Pillar One, the 15% Pillar Two Global Minimum Tax, and digital services taxes—have been added.
How this will help you:
The international tax community will warmly welcome this new edition of a classic source of information and analysis on the various ways that nations build their income tax systems for students, academics, researchers, tax practitioners, and tax policy officials.
