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 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 …
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 …
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 …
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 …
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 …
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 …