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CHAPTER 1 THE COMPARATIVE APPROACH1

1.1 In General1

1.2 Comparative Method3

1.3 Legal Families7

1.4 Economic Classification and the Tax Mix10

1.5 Comparing the Study of Tax12

CHAPTER 2 OVERVIEW15

2.1 Convergence15

2.2 Complexity17

2.3 Legislative Process20

2.4 Investment Incentives21

2.5 Country Focus23

2.5.1 In General23

2.5.2 Commonwealth Family25

2.5.3 American Family28

2.5.4 French Family29

2.5.5 Latin American Family30

2.5.6 Transition And Post-Conflict Countries33

2.5.7 Northern European Family38

2.5.8 Southern European Family39

2.5.9 Japanese/Korean Family40

2.5.10 Miscellaneous42

2.5.11 European Union42

CHAPTER 3 TAX AND TAXES45

3.1 What Is a Tax?45

3.2 Direct vs.Indirect Taxes54

3.3 The Panoply of Taxes57

CHAPTER 4 THE LEGAL CONTEXT60

4.1 Tax law as Part of the Legal System60

4.2 Sources of Tax Law62

4.3 Constitutional Law64

4.3.1 In General64

4.3.1.1 Overview64

4.3.1.2 France67

4.3.1.3 Germany68

4.3.1.4 United States68

4.3.2 Tax Must be Imposed by Law （Principle of Legality）70

4.3.3 General Limits on Taxing Power72

4.3.4 Explicit Limits on Types of Taxes73

4.3.5 Federalism73

4.3.6 Nonretroactivity76

4.3.7 Equality82

4.3.7.1 In General82

4.3.7.2 Germany82

4.3.7.3 France88

4.3.7.4 United States91

4.3.8 Treatment of Married Couples92

4.3.9 Other Countries94

4.4 European Tax Law100

4.4.1 Tax Law of the European Union100

4.4.2 The European Human Rights Convention109

4.5 Treaties111

4.5.1 Scope of Treaties111

4.5.2 Domestic Legal Effect of Treaties112

4.5.3 Interpretation of Treaties115

4.5.3.1 In General115

4.5.3.2 Judicial Approaches116

4.5.3.3 The Vienna Convention118

4.5.3.4 A Common Approach to Double Tax Treaties119

4.5.4 Treaty Policy120

4.6 Administrative Law121

4.7 Private Law125

4.8 Criminal Law129

4.9 Religion and Religious Law129

CHAPTER 5 INTERPRETATION OF TAX LAW AND ANTI-AVOIDANCE RULES133

5.1 In General133

5.2 Conflicting Maxims136

5.3 Country Practice137

5.4 Tax Avoidance: Introduction150

5.5 Tax Avoidance and Evasion154

5.6 Sham Transactions, Simulation, and Abuse of Law157

5.7 General Anti-Avoidance Rules160

5.7.1 United States160

5.7.1.1 Introduction160

5.7.1.2 Economic Substance Doctrine163

5.7.1.3 Business Purpose Doctrine169

5.7.1.4 Step Transaction Doctrine and Substance Over Form169

5.7.2 United Kingdom172

5.7.2.1 Duke of Westminster: Tax Avoidance Approved172

5.7.2.2 Ramsay: The Tide Turns174

5.7.2.3 Evolution of the Ramsay Doctrine176

5.7.3 Other Common Law Countries184

5.7.4 France187

5.7.5 Germany190

5.7.6 Other Civil Law Countries195

5.8 Specific Anti-Avoidance Provisions195

5.8.1 In General195

5.8.2 United States197

5.8.3 United Kingdom198

5.8.4 Other Countries201

5.9 Procedural Attacks on Tax Shelters201

5.10 Accounting Standards203

CHAPTER 6 TAX ADMINISTRATION AND PROCEDURE206

6.1 Introduction206

6.2 Basic Attitudes and Psychology206

6.3 Organization of Tax Administration Laws208

6.4 Return Filing209

6.5 Withholding and Information Reporting210

6.6 Advance Rulings211

6.7 Audits213

6.8 Litigation215

6.9 Collection220

6.10 Civil Penalties221

6.11 Tax Crimes223

6.12 Tax Amnesties228

6.13 Tax Professionals228

6.14 Ombudsman229

CHAPTER 7 INCOME TAX231

7.1 History and Organization231

7.2 Concept of Income and Definitional Structure233

7.2.1 In General233

7.2.2 Concepts of Income235

7.2.3 Definitions and Concepts of Income in Practice240

7.3 Schedular Elements in Income Taxation241

7.4 The Tax Unit243

7.5 Rate Schedule244

7.6 Personal Deductions244

7.7 Employment Income246

7.7.1 Definition of Employee246

7.7.2 Definition of Employment Income248

7.7.3 Fringe Benefits249

7.7.4 Deduction for Employee Expenses253

7.7.5 Withholding254

7.8. Capital Income255

7.8.1 Schedular Taxation of Capital Income255

7.8.2 Taxation of Financial Instruments256

7.8.3 Owner-Occupied Housing258

7.8.4 Policy on Pensions and Savings259

7.9 Capital Gains260

7.9.1 Concept of Capital Gains260

7.9.2 Taxation of Capital Gains263

7.9.3 Realization Events265

7.10 Forgiveness of Indebtedness266

7.11 Business Income266

7.11.1 In General266

7.11.2 Accounting Methods—In General267

7.11.3 Deductions for Business Expenses274

7.11.3.1 In General274

7.11.3.2 Depreciation275

7.11.3.3 Interest276

7.12 Taxation of Businesses Entities277

7.12.1 Definition of Corporate Taxpayer277

7.12.2 Rates278

7.12.3 Partnerships279

7.12.4 Corporate/Shareholder Taxation281

7.12.5 Reorganizations285

7.13 Trusts285

7.14 International Aspects of Income Tax287

7.14.1 In General287

7.14.2 Residence of Individuals288

7.14.3 Residence of Entities290

7.14.4 General Approach to Taxation of Residents291

7.14.5 Relief from Double Taxation292

7.14.6 Taxation of Nonresidents294

7.14.7 Antiavoidance Rules295

7.15 Inflation Adjustment299

7.16 Income Averaging301

7.17 Presumptive Methods302

Chapter 8 VALUE ADDED TAX305

8.1 In General305

8.2 VAT Basics307

8.3 Similarity of VAT Laws312

8.4 Scope of Tax315

8.4.1 Taxable Activity315

8.4.2 Goods and Services317

8.4.3 Definition of Taxable Services317

8.4.4 Supplies by Government Agencies and Nonprofits317

8.4.5 Immovable Property318

8.4.6 International Transactions318

8.5 Exemptions320

8.6 Rate Structure322

8.7 Administration322

8.8 Special Issues322

8.8.1 Financial Services and Insurance322

8.8.2 Small Businesses324

8.8.3 Agriculture325

8.8.4 Cash vs.Accrual Method326

8.8.5 Denial of Input Credit for Nonbusiness Uses326

8.8.6 Refunds326

8.8.7 InterjurisdictionalIssues327

CHAPTER 9 OTHER TAXES328

9.1 Excises328

9.2 Wealth Taxes329

9.2.1 Net Wealth Taxes329

9.2.2 Death Duties and Gift Tax330

9.3 Property Taxes330

9.4 Social Security Taxes332

9.5 Stamp and Financial Transactions Taxes332

9.6 Customs Duties335

9.7 Taxes on Mineral Extraction337

9.8 Miscellaneous Taxes338

Appendix 1 RESEARCH TOOLS FOR COMPARATIVE TAX LAW339

Appendix 2 GENERAL ANTI-AVOIDANCE RULES344

Australia344

Belgium346

Canada347

Hong Kong348

Ireland348

Malaysia349

New Zealand349

Singapore351

South Africa352

Spain352

Appendix 3 BIBLIOGRAPHY353

Index359