閱讀書目

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

（會為參與讀書會的同學(xué)提供電子版）

輔助文本

B. Arnold, International Tax Primer, Fourth Edition.

書目語言

英語

（讀書會語言為中文，PPT語言為英文）

活動時間

2024年2月-5月

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

指導(dǎo)老師

許多奇

招募對象

公開

（計劃由復(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

任務(wù)安排

每期讀書會前需完成閱讀任務(wù)，會上由小組/個人進(jìn)行匯報（匯報主要針對該章節(jié)內(nèi)容進(jìn)行梳理分析），并針對提前凝練的當(dāng)期讀書會重點問題開展討論。

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)智慧法治實驗室負(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，入選國家級人才計劃。

主要研究領(lǐng)域為財稅法、金融法（金融科技法、系統(tǒng)性風(fēng)險防范）、數(shù)據(jù)法。曾任哈佛大學(xué)法學(xué)院富布萊特高級訪問學(xué)者、紐約大學(xué)法學(xué)院“Hauser Global”獎教金訪問學(xué)者、杜克大學(xué)法學(xué)院訪問學(xué)者、新南威爾士大學(xué)高級訪問學(xué)者、臺灣大學(xué)訪問教授。兼任中國法學(xué)會財稅法學(xué)研究會常務(wù)理事、上海市法學(xué)會財稅法學(xué)研究會副會長等。在《中國社會科學(xué)》《中國法學(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》《中國社會科學(xué)文摘》《人大復(fù)印報刊資料》等全文轉(zhuǎn)載。出版獨著2部、合著2部、譯著3部，主編16部。主持國家社會科學(xué)基金、最高人民法院、中國人民銀行、世界銀行、上海市曙光計劃、紐約大學(xué)國際合作課題等30余項研究。相關(guān)資政建議多次獲得國家領(lǐng)導(dǎo)人肯定批示。曾獲中國法學(xué)會優(yōu)秀成果獎、上海市哲學(xué)社會科學(xué)優(yōu)秀成果獎、上海市法學(xué)優(yōu)秀成果獎等。

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】

讀書會研讀書目為英文，請同學(xué)們報名前注意。歡迎有興趣的同學(xué)一同學(xué)習(xí)交流！

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審核丨向鑫 朱致遠(yuǎn)