General anti-avoidance rules (GAARs) have been a topic of great relevance in practice as well as in academia for decades
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English Pages 748 Year 2016
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There are more than 3,000 tax treaties in the world, and an important question is whether these tax treaties limit a sta
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This groundbreaking book analyzes how the ecology of taxation is fundamental for the success or failure of tax systems.
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Most people would agree that tax systems ought to be ‘just’, and perhaps a great deal more just than they are at present
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In the aftermath of a global financial crisis, the past decade has been characterized by increased fiscal pressure. Agai
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Following on from the hugely successful Element Encyclopedia of 5000 Spells, comes the next bumper encyclopedia celebrat
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An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance
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Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of econo
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This book is an account of the writing systems of the world from earliest times to the present. Its aim is to explore th
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Examines the concept of culture and its systems, such as language, customs, institutions, codes, and tools.
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