When you want to show your students how other countries deal with issues of income tax design, this up-to-date and insightful text is your best source. Comparative Income Taxation, Second Edition, studies the different solutions to common problems adopted in nine industrialized nations, stimulates a deeper understanding of the U.S. system, and suggests possible alternatives. 
This impressive work is known for its: 
<li>comparative analysis of the structural and design issues involved in the mature tax systems of Australia, Canada, France, Germany, Japan, The Netherlands, Sweden, the United Kingdom, and the United States </li>
<li>suggested approaches for alternative ways of dealing with corresponding issues in a domestic setting </li>
<li>distinguished authorship, drawing on the talents of experts in each of the national systems considered </li>
<li>refreshingly clear and effective text </li>
<li>coverage of recurring problems of income tax design with respect to individuals, business organizations, and international transactions, such as the taxation of fringe benefits, the treatment of unrealized appreciation at death, the classification of business entities, and expatriation to avoid taxes Fully updated to reflect the state of the law through 2003, the Second Edition: 
</li>
<li>presents some differences in emphasis and organization to keep pace with recent developments </li>
<li>includes several new sections reflecting the dramatic and widespread changes in the basic systems for corporate-shareholder transactions </li>
<li>contains additional information on the institutional background of the European Union </li>
<li>provides more references to electronic sources of further information in the bibliography To enrich classroom discussion of domestic problems and to set a foundation for further research and study, be sure to recommend Comparative Income Taxation: A Structural Analysis, Second Edition, to your students.
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Comparative Income Taxation: A Structural Analysis (Introduction to Law Series)

Arnold, Brian J.

Ault, Hugh J.

Specialties

Wolters Kluwer Law and Business

T. F. Torrance’s influential The Doctrine of Grace in the Apostolic Fathers (1948) relegated the collection of Christianity’s earliest noncanonical witnesses to a fall from grace. According to Torrance, the Apostolic Fathers abandoned Paul’s "justification by faith" and instead advocated for various forms of "works righteousness."
Given the new perspectives on both Paul and first-century Judaism, Brian Arnold challenges Torrance’s judgments of the Apostolic Fathers by assessing the clarity, prevalence, and importance of Paul’s doctrine of justification one hundred years after Paul’s death (ca. 165 CE). Arnold carefully examines the ancient writings of Clement of Rome, Ignatius of Antioch, and Justin Martyr, as well as the Epistle to Diognetus and the Odes of Solomon, providing close readings of key texts. Arnold concludes, contrary to Torrance, that Paul’s teaching on justification is present, understood, and important in second-century writings. Arnold opposes arguments that claim the Early Church Fathers either misunderstood Paul or were uninterested in the doctrine. Arnold shows that Christianity, in its earliest practices, emphasized the virtuous life that must follow one’s baptism, while also contending that faith is the only prerequisite for justification.
While second-century Christian literature may not mimic Paul’s language at every point, Arnold shows that the essence of Pauline soteriology―the liberation and new life that faith in Christ’s atoning death provides apart from law―continues to be a dominant theme of Christian reflection, praxis, and worship.

Justification in the Second Century

History

World

Baylor University Press

This book seeks to answer the following question: how did the doctrine of justification fare one hundred years after Paul's death (c. AD 165)? This book argues that Paul's view of justification by faith is present in the second century, a thesis that particularly challenges T. F. Torrance's long-held notion that the Apostolic Fathers abandoned this doctrine (The Doctrine of Grace in the Apostolic Fathers, 1948). In the wake of Torrance's work there has been a general consensus that the early fathers advocated works righteousness in opposition to Paul's belief that an individual is justified before God by faith alone, but second-century writings do not support this claim. Each author examined--Clement of Rome, Ignatius of Antioch, Epistle to Diognetus, Odes of Solomon, and Justin Martyr--contends that faith is the only necessary prerequisite for justification, even if they do indicate the importance of virtuous living.  This is the first major study on the doctrine of justification in the second century, thus filling a large lacuna in scholarship. With the copious amounts of research being conducted on justification, it is alarming that no work has been done on how the first interpreters of Paul received one of his trademark doctrines. It is assumed, wrongly, that the fathers were either uninterested in the doctrine or that they misunderstood the Apostle. Neither of these is the case. This book is timely in that it enters the fray of the justification debate from a neglected vantage point.

Justification in the Second Century (Studies of the Bible and Its Reception (SBR), 9)

Religion & Spirituality

Christian Books & Bibles

de Gruyter

The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but also of foreign business and legal cultures. It would be the work of a lifetime for a single individual to achieve that level of understanding of the nine income taxes compared in this volume. Suppose, however, that an international group of tax law professors, each expert in his own national system, were asked to describe how that system resolved specific problems of income tax design with respect to individuals, business organizations, and international transactions. Suppose further that the leaders of the group wove the resulting answers into a single continuous exposition, which was then reviewed and critiqued by a wider group of tax teachers. The resulting text would provide a convenient an comprehensive introduction to foreign approaches to income taxation for teachers, students, policy-makers and practitioners. That is the path followed by Hugh Ault and Brian Arnold and their collaborators in the development of this fascinating book. Henceforth, a reader interested in how other developed countries resolve such structural issues as the taxation of fringe benefits, the effect of unrealized appreciation at death, the classification of business entities, expatriation to avoid taxes, and so on, can turn to this volume for an initial answer. This book should greatly facilitate comparative analysis in teaching and writing about taxation in the US and elsewhere.

Comparative Income Taxation: A Structural Analysis

Business & Money

Economics

Kluwer Law Intl

Tax practitioners, multinational companies and national tax authorities have relied on this indispensable resource since its first edition over two decades ago. The Primer provides the reader with an introductory analysis of the major issues that a country must confront in designing its international tax rules and coordinating those rules with the tax systems of its trading partners, with numerous examples drawn from the practices of both developed and developing countries. This fifth edition follows the format and sequence of earlier editions, with updates on ongoing developments with respect to the Organisation for Economic Co-operation and Development's (OECD) base erosion and profit shifting project, the revisions to the OECD Guidelines on Transfer Pricing, and updates to the OECD and UN Model Conventions. Several new sections have been added to the fifth edition. Unquestionably, the most important development in international tax since the publication of the fourth edition in 2018 has been the OECD Inclusive Framework's Pillar One and Pillar Two proposals for dealing with the tax challenges posed by the digital economy. This edition explores in detail both Pillar One, which proposes new nexus and profit-allocation rules for the residual profits of the largest and most profitable digital multinationals, and Pillar Two, which proposes a global minimum tax on large multinationals. Also new to the fifth edition are sections dealing with digital services taxes, hybrid arrangements, and new Article 12B of the UN Model Convention dealing with automated digital services, as well as a brief history of international tax. The book strikes a balance between the specific and the general by illustrating the fundamental principles and structure of international tax with frequent reference to actual practice in a variety of countries. Coverage includes the following: taxation of residents on foreign income and nonresidents on domestic income; 
mechanisms used to mitigate the risks to taxpayers of international double taxation; 
transfer pricing rules to prevent the avoidance of tax by multinational corporations; 
anti-avoidance measures dealing with tax havens, treaty shopping, and other offensive tax planning activities; 
overview and analysis of the provisions of bilateral tax treaties and the OECD and UN Model Treaties on which they are generally based; and 
challenges posed by taxation of income derived from the digital economy.

International Tax Primer

Business

Wolters Kluwer

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