Search results for ""author craig elliffe""
Edward Elgar Publishing Ltd International Tax at the Crossroads: Institutional and Policy Reform in the Era of Digitalisation
In light of the significant transformations affecting international tax in recent years, this book provides an in-depth assessment of the key issues impacting the taxation of cross-border transactions.Craig Elliffe brings together a wealth of acclaimed legal academics to consider how the Inclusive Framework (IF) is responding to the ways in which highly digitalised businesses operate. International Tax at the Crossroads examines the overarching aspects of international tax reform, evaluates the IF’s proposed multilateral tax reforms and outlines the alternative unilateral options available and their subsequent legal consequences. Chapters analyse whether proposed tax reforms are stable, who should be involved in formulating international tax policy, who is influencing international tax policy, and the options and issues which arise in the event that multilateral compromise does not work.This insightful book will prove an essential read for students, academics and researchers interested in domestic and international tax law, commercial law and fiscal policy. It will also be of benefit to advisors, administrators, practitioners and officials working in the financial sector.
£120.00
Edward Elgar Publishing Ltd Capital Gains Taxation: A Comparative Analysis of Key Issues
Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods. Examining key issues in the theory and practice of capital gains taxation in a general context, this book also provides a detailed analysis of the tax systems of Australia, Canada, China, India, the Netherlands, New Zealand, South Africa, the UK and the US. It questions whether capital gains should be taxed in the same way as ordinary income, considers the rate at which they ought to be taxed, if indeed they should be at all, and compares the taxation on realisation of capital gains versus on an accruals basis. Eloquent and astute, Capital Gains Taxation will be a crucial point of reference for students and scholars of tax law and policy. Its pragmatic approach will also benefit tax practitioners, policy-makers and tax authorities.Contributors include: R. Avi-Yonah, P. Baker, M. Bowler-Smith, D. Duff, C. Elliffe, S. Griffiths, E.C.C.M. Kemmeren, M. Littlewood, A. O'Connell, J. Roeleveld, D.P. Sengupta, D. White, Y. Xu, D. Zelik
£139.00