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Tax Design Issues Worldwide

Edited by Victor Thuronyi, Geerten Michielse


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Series on International Taxation Volume 52

Here’s a practical new book about the issues that tax lawyers often face in dealing with other countries’ tax systems or in confronting tax policy proposals in their own countries. This book discusses current issues in tax design, primarily for corporate income tax, but also dealing with VAT, natural resource taxation, and individual income tax. The contributors, several of them current and former IMF and OECD officials, are primarily tax legal drafting experts that the IMF has been using in its technical assistance projects. You’ll find a detailed description and analysis of such issues as:

  • a solution for eliminating the debt bias in the corporate tax system;
  • anti-base erosion rules;
  • coordinating tax accounting with financial accounting;
  • using anti-money laundering measures to enhance tax compliance;
  • VAT rules for extractive industries;
  • supplemental expenditure tax;
  • VAT design for developing countries;
  • impact of tax treaties on source country taxation;
  • unilateral measures in lieu of treaties; and
  • developing countries and exchange of information.
How this will help you
  • Find out how to overcome the systemic bias towards debt financing
  • Learn about the role tax treaties play in developing economies, how these countries deal with international tax planning, and to what extent exchange of information will help collect revenues

Divided into five parts, you’ll find insightful analysis on income tax, corporate tax, international coordination, value added tax, and anti-money laundering.

Who should read this book? For tax practitioners and consultants, government officials, tax policy makers, corporate tax advisors, and academics, these highly informative and insightful essays shed clear light on today’s key tax design issues, helping you to proceed with greater confidence.

Resources Table of Contents
Pages 328
Last Updated 05/22/2015
Update Frequency As Needed
Product Line Kluwer Law International
ISBN 9789041156105
SKU 10059514-0001
Table of Contents

List of Editors.

List of Contributors.


PART I Income Tax.

Chapter 1 A Supplemental Expenditure Tax Victor Thuronyi.

PART II Corporate Tax.

Chapter 2 IFRS and the Structural Features of an Income Tax Law Peter Harris.

Chapter 3 IFRS Any Good for Tax? Milena Hrdinkova.

Chapter 4 Allowances for Corporate Equity Geerten M.M. Michielse, Ruud de Mooij & Charlotte Van Peteghem.

Chapter 5 Designing Anti-Base-Erosion Rules for Developing Countries: Challenges and Solutions Thomas Dubut.

PART III International Coordination.

Chapter 6 The Troubling Role of Tax Treaties Kim Brooks & Richard Krever.

Chapter 7 International Standards, Base Erosion and Developing Countries Ana Paula Dourado.

Chapter 8 Exchange of Information in Developing Countries Wendela van den Brink.

PART IV Value Added Tax.

Chapter 9 The VAT and Customs Treatment of the Mining Industry in Sub-Saharan Africa Alain Charlet.

Chapter 10 VAT Design and Some Lessons from Victor Alan Schenk.

PART V Anti-Money Laundering.

Chapter 11 Using Anti-Money Laundering Measures to Improve Tax Compliance Emmanuel Mathias & Gianluca Esposito.