閱讀書目

V. Thuronyi, K. Brooks and B. Kolozs, Comparative Tax Law, Second Edtion.

（會(huì)為參與讀書會(huì)的同學(xué)提供電子版）

輔助文本

B. Arnold, International Tax Primer, Fourth Edition.

書目語言

英語

（讀書會(huì)語言為中文，PPT語言為英文）

活動(dòng)時(shí)間

2024年2月-5月

（每月一次，共四次，之前已經(jīng)開展的兩次讀書會(huì)不再重復(fù)，但會(huì)為新加入的同學(xué)提供錄屏自行學(xué)習(xí)）

指導(dǎo)老師

許多奇

招募對(duì)象

公開

（計(jì)劃由復(fù)旦大學(xué)法學(xué)院學(xué)生輪流領(lǐng)讀，所有成員均可參與討論）

研討形式

線上讀書會(huì)

任務(wù)安排

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閱讀書目介紹

Introduction

Comparative Tax Law, now presented in an updated new edition, focuses on the essential patterns of tax law in different jurisdictions across the globe. Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day changes in the working of the system—structures and patterns exist across tax systems that can be understood with relative ease. Considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the author’s clear identification of the fundamental structures and also the underlying patterns that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.

What’s in this book

The authors elucidate the commonalities and differences across countries in areas including (much of the detail is new to the second edition):

· general anti-avoidance rules;

· court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness;

· statutory interpretation;

· inflation adjustment rules and the allowance for corporate equity

· value added tax systems;

· concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”;

· corporate-shareholder tax systems;

· the relationship between tax and financial accounting;

· taxation of investment income;

· tax authorities’ ability to obtain and process information about taxpayers; and

· systems of appeals from tax assessments.

The information and analysis pulls together valuable material which is scattered over disparate literature, much of it not available in English.

How this will help you

This book provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer must have about comparative tax law in our times. In addition to its value to tax law specialists dealing with details in other tax specialties, and to tax lawyers seeking a practical understanding of modes of thought and prevailing opinions in countries other than their own, the book provides particularly welcome additional knowledge to practitioners confronting cross-border taxation issues.

指導(dǎo)老師簡(jiǎn)介

許多奇

復(fù)旦大學(xué)法學(xué)院教授、博導(dǎo)，復(fù)旦大學(xué)智慧法治實(shí)驗(yàn)室負(fù)責(zé)人、復(fù)旦大學(xué)數(shù)字經(jīng)濟(jì)法治研究中心主任，入選國(guó)家級(jí)人才計(jì)劃。

主要研究領(lǐng)域?yàn)樨?cái)稅法、金融法（金融科技法、系統(tǒng)性風(fēng)險(xiǎn)防范）、數(shù)據(jù)法。曾任哈佛大學(xué)法學(xué)院富布萊特高級(jí)訪問學(xué)者、紐約大學(xué)法學(xué)院“Hauser Global”獎(jiǎng)教金訪問學(xué)者、杜克大學(xué)法學(xué)院訪問學(xué)者、新南威爾士大學(xué)高級(jí)訪問學(xué)者、臺(tái)灣大學(xué)訪問教授。兼任中國(guó)法學(xué)會(huì)財(cái)稅法學(xué)研究會(huì)常務(wù)理事、上海市法學(xué)會(huì)財(cái)稅法學(xué)研究會(huì)副會(huì)長(zhǎng)等。在《中國(guó)社會(huì)科學(xué)》《中國(guó)法學(xué)》《法學(xué)研究》等中英文刊物發(fā)表論文百余篇，其中相當(dāng)數(shù)量被《新華文摘》《中國(guó)社會(huì)科學(xué)文摘》《人大復(fù)印報(bào)刊資料》等全文轉(zhuǎn)載。出版獨(dú)著2部、合著2部、譯著3部，主編16部。主持國(guó)家社會(huì)科學(xué)基金、最高人民法院、中國(guó)人民銀行、世界銀行、上海市曙光計(jì)劃、紐約大學(xué)國(guó)際合作課題等30余項(xiàng)研究。相關(guān)資政建議多次獲得國(guó)家領(lǐng)導(dǎo)人肯定批示。曾獲中國(guó)法學(xué)會(huì)優(yōu)秀成果獎(jiǎng)、上海市哲學(xué)社會(huì)科學(xué)優(yōu)秀成果獎(jiǎng)、上海市法學(xué)優(yōu)秀成果獎(jiǎng)等。

進(jìn)度安排

第一次（已進(jìn)行）

Overview（第1-3章）

第二次（已進(jìn)行）

The Legal Context（第4章）

第三次（2/18）

Interpretation of Tax Law and Anti-avoidance Rules（第5章）

第四次（3/17）

Tax Administration and Procedure

（第6章）

第五次（4/13）

Income Tax（第7章）

第六次（5/12）

Other Taxes（第8-9章）

【提示】

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文案丨盛昊宇

排版丨吳楊辰

審核丨向鑫 朱致遠(yuǎn)