Global Perspectives on Income Taxation Law

In Global Perspectives on Income Taxation Law Reuven Avi-Yonah Nicola Sartori and Omri Marian cover basic corporate and international tax law from a comparative perspective. The book both supplements readings in US tax law courses and serves as a textbook for a comparative tax law class. The book starts with a theoretical analysis of the field of comparative tax law. It then follows the usual order of topics covered in a basic tax course as taught in most U.S. law schools and for each topic the authors highlight possible alternatives or policy choices. The authors frequently consider the U.S. approach as a benchmark comparing it with approaches used in other countries which form an interesting contrast or a telling similarity. They consider the multiple purposes of studying comparative tax law: helping to advance successful tax reforms cultural understanding political values legal harmonization and a better understanding of domestic tax laws.