Taxation and Development - A Comparative Study

Part I. General Report

1. Taxation and Development: Overview
Karen B. Brown

Part II. National Reports

2. Australia’s Hybrid International Tax System: Limited Focus on Tax and Development
Miranda Stewart

3. Recent Trends in Belgium’s International Tax Policy
Edoardo Traversa, Gaëtan Zeyen

4. Income Taxation in Brazil: A Comparative Law Approach
Misabel Abreu Machado Derzi, André Mendes Moreira, Fernando Daniel Moura Fonseca

5. Taxation and Development in Croatia
Nataša Žunić Kovačević

6. Tax Law Components to Provide Incentives for Investment
Michal Radvan, Dana Šramková

7. Structural and Temporary Tax Mechanisms to Promote Economic Growth and Development in France
Thomas Dubut

8. Transparency and Simplicity Support Investment in Hong Kong
Andrew Halkyard

9. Current Issues in Cross Border Taxation and Investment in the State of Israel
Tamir Shanan, Sagit Leviner, Moran Harari

10. How Italian Tax Policy Provides Incentives for Investment in Developing, Emerging, or Low-Income Countries
Claudio Sacchetto

11. Taxation and Development: Japan
Yoshihiro Masui

12. The Maldives: A Fledgling International Tax Jurisdiction
Kevin Holmes

13. Extensive Treaty Network and Unilateral Credits Support Foreign Investment: The Dutch Approach
Raymond H. C. Luja

14. Tax Incentives in the System of Direct Taxes in Poland
Włodzimierz Nykiel, Michał Wilk

15. Overview of Income and Investment Taxation in Portugal
Fernando Rocha Andrade

16. Taxation and Development: The South African Position
Craig West, Jennifer Roeleveld

17. International Taxation: The Case of Uganda
Jalia Kangave

18. Britain Open for Business
Rita Cunha

19. Taxation and Development: The U.S. Perspective
Tracy Kaye

20. In Pursuit of a Modern Tax System to Accommodate Foreign Investment. Case Study: Venezuela
Serviliano Abache Carvajal

Nyckelord: Law, Private International Law, International & Foreign Law, Comparative Law, Financial Law/Fiscal Law