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，之前已經開展的兩次讀書會不再重復，但會為新加入的同學提供錄屏自行學習）

指導老師

許多奇

招募對象

公開

（計劃由復旦大學法學院學生輪流領讀，所有成員均可參與討論）

研討形式

線上讀書會

任務安排

每期讀書會前需完成閱讀任務，會上由小組/個人進行匯報（匯報主要針對該章節內容進行梳理分析），并針對提前凝練的當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.

指導老師簡介

許多奇

復旦大學法學院教授、博導，復旦大學智慧法治實驗室負責人、復旦大學數字經濟法治研究中心主任，入選國家級人才計劃。

主要研究領域為財稅法、金融法（金融科技法、系統性風險防范）、數據法。曾任哈佛大學法學院富布萊特高級訪問學者、紐約大學法學院“Hauser Global”獎教金訪問學者、杜克大學法學院訪問學者、新南威爾士大學高級訪問學者、臺灣大學訪問教授。兼任中國法學會財稅法學研究會常務理事、上海市法學會財稅法學研究會副會長等。在《中國社會科學》《中國法學》《法學研究》等中英文刊物發表論文百余篇，其中相當數量被《新華文摘》《中國社會科學文摘》《人大復印報刊資料》等全文轉載。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、紐約大學國際合作課題等30余項研究。相關資政建議多次獲得國家領導人肯定批示。曾獲中國法學會優秀成果獎、上海市哲學社會科學優秀成果獎、上海市法學優秀成果獎等。

進度安排

第一次（已進行）

Overview（第1-3章）

第二次（已進行）

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，請同學們報名前注意。歡迎有興趣的同學一同學習交流！

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文案丨盛昊宇

排版丨吳楊辰

審核丨向鑫 朱致遠