Tax Law
Tax law governs the imposition and collection of taxes by government authorities, including income tax, corporate tax, consumption tax, property tax, and international tax. It covers tax planning, compliance, disputes, and the avoidance of double taxation. This category examines tax systems and their interaction across different jurisdictions.
Chinese International Tax Law
China’s international tax framework is governed by the Corporate Income Tax Law (Qiye Suodeshui Fa, 企业所得税法, 2007, amended 2017) and supplemented by an extensive network of bilateral tax …
Chinese Tax Enforcement
Tax Collection and Management Law Tax enforcement in China is governed by the Tax Collection and Management Law (Shuishou Zhengshou Guanli Fa), originally adopted in 1992 and revised in 1995, 2001, …
Chinese Tax Law
Sources of Chinese Tax Law Chinese tax law operates within a civil law tradition shaped by the country’s distinctive constitutional and legislative framework. The Tax Collection and …
Chinese VAT System
China’s value-added tax (VAT) system is governed by the Interim Regulations on VAT, which were elevated to formal law status through the VAT Law, effective 1 January 2026. The VAT is …
Corporate and Partnership Taxation
Introduction The taxation of business entities in the United States depends critically on the form of entity chosen. C corporations are subject to double taxation —the corporation pays tax on its …
Corporation Tax in the United Kingdom
Introduction Corporation tax is the tax charged on the profits of companies and other incorporated bodies in the United Kingdom. The tax is governed by the Corporation Tax Act 2009 (CTA 2009) and the …
EU Anti-Tax Avoidance Framework
The EU anti-tax avoidance framework has developed rapidly since 2015, responding to the OECD Base Erosion and Profit Shifting (BEPS) project, public concern about corporate tax avoidance, and the need …
EU VAT System
The EU Value Added Tax (VAT) system is governed by the VAT Directive (Council Directive 2006/112/EC on the common system of value added tax), which codifies and consolidates over four decades of VAT …
European Union Tax Law
Sources and Limits of EU Tax Competence The European Union possesses no general competence to legislate in direct taxation. Under the principle of conferral, direct taxation remains within the fiscal …
Federal Income Tax
Introduction The federal income tax is the primary source of revenue for the United States government. The modern income tax was established by the Sixteenth Amendment (1913) and the Internal Revenue …
French Local Taxation
French Local Taxation French local taxation comprises a system of taxes and levies imposed by collectivités territoriales (local authorities) — principally communes, departments, and regions — to …
French Tax Law
Sources of French Tax Law French tax law (droit fiscal) is codified in the General Tax Code (Code général des impôts, CGI) and the Book of Tax Procedures (Livre des procédures fiscales, LPF). The …
French VAT (TVA)
The TVA Framework French Value Added Tax, known as Taxe sur la Valeur Ajoutée (TVA), is governed by the Code général des impôts (CGI, Articles 256 to 302) and the Code général des impôts, annexes for …
French Wealth Tax
The IFI: Impôt sur la Fortune Immobilière France’s wealth tax, the Impôt sur la Fortune Immobilière (IFI), was introduced by the Loi de finances pour 2018 (Law No. 2017-1837 of 30 December …
German Corporate Tax Law
Körperschaftsteuer: Corporate Income Tax German corporations — including the Aktiengesellschaft (AG), Gesellschaft mit beschränkter Haftung (GmbH), and Europäische Gesellschaft (SE) — are subject to …
German Income Tax Law
The Einkommensteuergesetz and Its Structure German income tax is governed by the Einkommensteuergesetz (EStG), which traces its origins to the Prussian income tax of 1891 and the Reich income tax of …
German Tax Law
Sources of German Tax Law German tax law (Steuerrecht) is grounded in the Basic Law (Grundgesetz, GG), which distributes tax legislative powers between the Federation (Bund) and the Länder under …
Income Tax in the United Kingdom
Introduction Income tax is the principal direct tax levied on individuals in the United Kingdom. The tax is governed by the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) for employment …
International Taxation in Australia
Introduction International taxation in Australia governs the taxation of cross-border transactions and the allocation of taxing rights between countries. Residence and Source Australia taxes residents …
International Taxation in Brazil
Introduction International taxation in Brazil governs the taxation of cross-border transactions and the allocation of taxing rights between countries. Residence and Source Brazil taxes residents on …
International Taxation in Canada
Introduction International taxation in Canada governs the taxation of cross-border transactions and the allocation of taxing rights between countries. Residence and Source Canada taxes residents on …
International Taxation in Japan
Introduction International taxation in Japan governs the taxation of cross-border transactions and the allocation of taxing rights between countries. Residence and Source Japan taxes residents on …
International Taxation in Mexico
Introduction International taxation in Mexico governs the taxation of cross-border transactions and the allocation of taxing rights between countries. Residence and Source Mexico taxes residents on …
International Taxation in Nigeria
Introduction International taxation in Nigeria governs the taxation of cross-border transactions and the allocation of taxing rights between countries. Residence and Source Nigeria taxes residents on …
International Taxation in South Africa
Introduction International taxation in South Africa governs the taxation of cross-border transactions and the allocation of taxing rights between countries. Residence and Source South Africa taxes …
International Taxation in South Korea
Introduction International taxation in South Korea governs the taxation of cross-border transactions and the allocation of taxing rights between countries. Residence and Source South Korea taxes …
Russian Tax Administration
Federal Tax Service (FNS) The Federal Tax Service (Federalnaya Nalogovaya Sluzhba, FNS) is the federal executive authority responsible for tax administration, tax control, and tax liability …
Russian Tax Law
Sources of Russian Tax Law Russian tax law is codified in the Tax Code of the Russian Federation (Nalogoviy Kodeks Rossiyskoy Federatsii), comprising Part One (the General Part, adopted 1998) and Part …
Russian Transfer Pricing
Tax Code Section V.1 Russian transfer pricing (transfertnoe tsenoobrazovanie) rules are codified in Section V.1 of the Tax Code of the Russian Federation (NK RF), introduced by Federal Law No. 227-FZ …
Tax Law in Australia
Introduction Australian tax law comprises a complex web of Commonwealth, state, and territory taxation statutes administered primarily by the Australian Taxation Office (ATO) . The Commonwealth levies …
Tax Law in Brazil
Introduction Tax law in Brazil (Direito Tributário) is one of the most complex areas of Brazilian law, characterized by a multi-layered federal system, extensive constitutional regulation, and a high …
Tax Law in Canada
Sources of Canadian Tax Law The primary federal income tax legislation is the Income Tax Act, RSC 1985, c 1 (5th Supp) (the ITA), administered by the Canada Revenue Agency (CRA). The ITA governs the …
Tax Law in Japan
The Structure of Japanese Taxation Japanese tax law comprises a multi-layered system of national, prefectural, and municipal taxes administered by the National Tax Agency (NTA, Kokuzeichō). The …
Tax Law in Mexico
Introduction Mexican tax law is governed by the Federal Tax Code (Código Fiscal de la Federación, CFF), the Income Tax Law (Ley del Impuesto Sobre la Renta, LISR), the Value Added Tax Law (Ley del …
Tax Law in Nigeria
Introduction Tax law in Nigeria governs the imposition, assessment, and collection of taxes by federal, state, and local governments. The legal framework is characterized by a federal structure of …
Tax Law in South Africa
Introduction South African tax law governs the imposition, assessment, and collection of taxes. The primary legislation includes the Income Tax Act 58 of 1962, the Value-Added Tax Act 89 of 1991, and …
Tax Law in South Korea
Introduction South Korean tax law is governed by the Framework Act on National Taxes (국세기본법, 1974) , the Corporate Tax Act (법인세법) , the Income Tax Act (소득세법) , the Value-Added Tax Act (부가가치세법) , and …
Tax Procedure
Introduction Tax procedure governs the administration and enforcement of the federal tax laws by the Internal Revenue Service (IRS). The IRS has broad authority to examine returns, assess …
Tax System in Australia
Introduction The tax system in Australia raises revenue to fund public services and implements economic and social policy. The system comprises various taxes on income, consumption, and property. …
Tax System in Brazil
Introduction The tax system in Brazil raises revenue to fund public services and implements economic and social policy. The system comprises various taxes on income, consumption, and property. Direct …
Tax System in Canada
Introduction The tax system in Canada raises revenue to fund public services and implements economic and social policy. The system comprises various taxes on income, consumption, and property. Direct …
Tax System in Japan
Introduction The tax system in Japan raises revenue to fund public services and implements economic and social policy. The system comprises various taxes on income, consumption, and property. Direct …
Tax System in Mexico
Introduction The tax system in Mexico raises revenue to fund public services and implements economic and social policy. The system comprises various taxes on income, consumption, and property. Direct …
Tax System in Nigeria
Introduction The tax system in Nigeria raises revenue to fund public services and implements economic and social policy. The system comprises various taxes on income, consumption, and property. Direct …
Tax System in South Africa
Introduction The tax system in South Africa raises revenue to fund public services and implements economic and social policy. The system comprises various taxes on income, consumption, and property. …
Tax System in South Korea
Introduction The tax system in South Korea raises revenue to fund public services and implements economic and social policy. The system comprises various taxes on income, consumption, and property. …
United Kingdom Tax Law
Sources of UK Tax Law UK tax law derives principally from statute, with no codified constitution constraining legislative sovereignty. The principal statutes include the Income Tax Act 2007 (ITA …
United States Tax Law
Sources of US Tax Law The primary federal tax statute is the Internal Revenue Code of 1986 (IRC), codified in Title 26 of the United States Code. The IRC is the product of successive legislative …
Value Added Tax in the United Kingdom
Introduction Value Added Tax (VAT) is an indirect tax charged on the supply of goods and services in the United Kingdom. VAT was introduced on 1 April 1973 as a condition of the UK’s accession …