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This is a basic bibliography for the study of comparative tax law. On the assumption that many readers will prefer books in English, for jurisdictions with a language other than English, some books in English have been included, even if outdated.
The bibliography is purposely short so as to be manageable; this has required many excellent books to be excluded. Those studying more deeply the tax laws of particular countries will no doubt be able to locate these books without too much difficulty.
We do not list separately the Cahiers de droit fiscal international , published annually by the International Fiscal Association, which are extremely useful on specialized topics, or the publications of the International Bureau of Fiscal Documentation see its annual catalogue.
See also the annual catalogue of Kluwer, which contains a number of works in comparative tax law and comparative law generally. There are many books, but by consulting the following, which have been published in the past few years, and the references listed in these, the reader should be able to locate most of the literature.
Nor is there a bibliography that lists the tax laws of each country and where the full text may be obtained. This bibliography seeks to fill this gap. It should be of use to those interested in obtaining the text of the tax laws of a particular country or in getting a sense of the structure of the tax legislation.
Its panoramic aspect should make it of interest to those studying comparative tax law. For those engaged in tax law reform internationally, the laws listed in this bibliography represent the raw material for such an effort. This bibliography is believed to be the most comprehensive currently available in one book. Yet, given resource constraints, it has not been possible on this first attempt to produce a complete list of tax laws. In the case of laws, primarily for minor taxes, where we have not identified sources, we have tried to list the taxes or tax laws in force.
Even as a matter of theory, a comprehensive listing of tax laws is elusive, as the concept of a tax law is an elastic one. We have generally excluded customs laws, although these are relevant for some taxes, such as the value-added tax and excises.
Although similar to taxes, customs duties are traditionally thought of separately from taxes, largely for institutional reasons, and, given that this book does not cover customs, they are not included here. We have also not included laws on social security contributions in a systematic way, except when these are included in collections of tax laws.
To understand the tax laws, reference will often have to be made to provisions of other laws that are not specific to tax, such as the constitution, the civil or commercial code, the criminal code, the code of civil procedure, labor laws, and others.
To identify all the relevant provisions would be a significant effort, requiring experts in each country to be consulted, and this task has not been attempted. Tax treaties are also not included in our listing, because comprehensive collections of tax treaties are available.
The distinction between taxes and tax laws should be kept in mind. A tax law may impose more than one tax. Some tax laws do not impose a tax; for example, a tax law may govern procedure, or exemptions, or certain aspects of a tax, so that several laws must be considered together in order to understand the rules applicable to a single tax.
This bibliography generally lists the tax laws, not the taxes. The bibliography is limited to national tax laws; thus, taxes of political subdivisions of a country are generally not included. Moreover, only the basic laws themselves are included, and not the regulations and other secondary legislation. Only the most recently available texts that have been located by the compilers are included in this list.
For countries that have codified all their tax laws in one tax code, this bibliography contains only one entry, namely, for the tax code. Reference to the tax code itself will be sufficient for most cases; however, practitioners in these countries also consult the amending laws because not all amendments, particularly those that are transitional or those with a narrow scope of application, take the form of textual amendment to the code.
No attempt is made here, however, to list all the amending laws, both because this would be a laborious exercise and because those with a sufficient interest can be expected to have access to these laws already.
The bibliography also sets forth complete citations for the laws cited in the footnotes in this volume. The abbreviations used in the footnotes are noted in the relevant entry for the law. The format is generally as follows: number of law, title of law in original language , translation of title, date of enactment, and citation to official gazette or the source where the law is reprinted.
For laws that have been consolidated, the amending acts are not listed. Only the date of the last amendment or the date of the consolidation is indicated. Where amending acts are listed, they are indented. Presumably, the most up-to-date revision will be available from these publishers. Where the original language of the legislation is not English, the language of the law or of the translation available is indicated. A collection of tax legislation, limited to Latin American countries, can be found on a compact disk published by the International Bureau of Fiscal Documentation IBFD , which is updated annually.
The laws contained in this collection are cited here. The IBFD collection does not include all the tax laws of the countries covered, but it does include the major tax laws.
They are in full text in the original language only Spanish or Portuguese. Some regulations are also included. Electronic databases are becoming increasingly important.
TaxBase, which is published in conjunction with Tax Notes International , makes available the full text of an increasing number of tax laws, and this bibliography indicates when the source as of the time of publication is TaxBase. TaxBase is available on the Internet by subscription. In most cases, what is available is an English translation. TaxBase also contains articles and other information besides the text of laws.
Although Lexis contains an astounding amount of material, collections of non-U. Extensive collections exist for a few countries, but there is little or nothing for most countries. Instead of indicating in this list all the countries represented in Lexis, we have assumed that subscribers to Lexis will consult the annual catalogue for what is available. These cover only a fraction of the legislation of the region, and most of the tax laws are out of date although the translations are generally of high quality.
The information superhighway contains a number of seductive billboards promising various things, including foreign laws. We include a few citations. So far, not many tax laws are available in full text on the Internet, although this is likely to change over the coming years.
To find the tax laws of a particular country, besides consulting the listing in this bibliography, readers may find it helpful to consult the sources described in the section Notes to the Bibliography, above, and the summaries described in note one above.
These sources are periodically updated, and a law for a particular country might subsequently be found in one of these places even if it is not listed in this bibliography. Because amendments to tax laws are made every year in most countries, the listing in this bibliography will not be up to date at the time it is consulted. However, one can generally obtain a current version by asking for the latest edition of the works cited.
Tax laws are, of course, enactments of the legislature, and one can therefore always find them by consulting the session laws of the particular country.
The session laws are a chronological publication of the enactments of the legislature. They may be published in the official gazette or in a separate publication reserved for acts of the legislature. While it is possible to rely solely on the session laws, this is not usually desirable in the tax area.
The reason is that, unless the tax law in question is a new one, there will usually have been a number of amending laws. If one can locate all of these, then it is possible to ascertain the text of the law as amended by consolidating all the amendments. This work being somewhat tedious, it normally does not make sense to do it if someone else has already done so. There are several different types of sources for consolidations. Commercial publications are normally timely and for many countries are not very expensive.
In a number of countries, commercial publishers have put together a consolidated collection of the tax laws in one or more volumes. In countries for which we have located a commercial publisher, a listing is included in this bibliography. We have not, however, tried to list all available commercial publishers in countries where there is more than one. In addition to paper copies of legislation, electronic versions of tax legislation are increasingly becoming available.
Often, regulations, cases, and other materials are included. We have not included these sources here; they will presumably be known to practitioners in the country concerned. A second type of source for consolidations is the ministry of finance or the tax authority.
Often, one of these agencies publishes a consolidation, particularly in countries where no commercial publisher has done so. Finally, in a number of countries, particularly English-speaking ones, the consolidated laws are periodically published by the government printer.
In some cases, a consolidation is done every decade or so. In others, the consolidation is kept up to date with loose-leaf inserts.
Where such a consolidation is cited, we have also tried to include citations to the laws passed after the date of the consolidation. Recognizing that many readers will need translations of the laws rather than the laws in the original language, we have listed translations in the bibliography, although not on a comprehensive basis.
Multijurisdictional sources for translations are listed in the section Notes to the Bibliography. In addition, the bibliography lists commercial publishers in specific countries that have published translations. The official gazette in Albanian is called Fletorja zyrtare. Ligj nr. PT—Ligj nr. Royalties and other special regimes apply to mining companies.
A consolidated index of statutes and subsidiary legislation as of Jan. This lists the amending laws, and so they will not be listed here. The tax laws are listed below. The following taxes also apply: education levy Board of Education Act , social security levy, medical benefits levy Medical Benefits Act , telecommunications tax, insurance premium levy, casino tax, lottery and betting tax, and foreign currency levy.
Cites to B. Decreto 2. At the federal level, Australia imposes the income tax and related taxes and the sales tax. For the income tax legislation, we have cited to an annual multivolume paperback set published by CCH. Australia is in the process of income tax law simplification, involving piecemeal replacement of the Act, so we cite both this law which remains in force in part and the Act that has replaced it in part. The sales tax legislation is available on the website of the Australian Legal Information Institute www.
Tax Law Design and Drafting, Volume 2