阅读书目
V. Thuronyi, K. Brooks and B. Kolozs, Comparative Tax Law, Second Edtion.
（会为参与读书会的同学提供电子版）
辅助文本
B. Arnold, International Tax Primer, Fourth Edition.
书目语言
英语
（读书会语言为中文，PPT语言为英文）
活动时间
2024年2月-5月
（每月一次，共四次，之前已经开展的两次读书会不再重复，但会为新加入的同学提供录屏自行学习）
指导老师
许多奇
招募对象
公开
（计划由复旦大学法学院学生轮流领读，所有成员均可参与讨论）
研讨形式
线上读书会
任务安排
每期读书会前需完成阅读任务，会上由小组/个人进行汇报（汇报主要针对该章节内容进行梳理分析），并针对提前凝练的当期读书会重点问题开展讨论。
阅读书目介绍
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.
指导老师简介
许多奇
复旦大学法学院教授、博导，复旦大学智慧法治实验室负责人、复旦大学数字经济法治研究中心主任，入选国家级人才计划。
主要研究领域为财税法、金融法（金融科技法、系统性风险防范）、数据法。曾任哈佛大学法学院富布莱特高级访问学者、纽约大学法学院“Hauser Global”奖教金访问学者、杜克大学法学院访问学者、新南威尔士大学高级访问学者、台湾大学访问教授。兼任中国法学会财税法学研究会常务理事、上海市法学会财税法学研究会副会长等。在《中国社会科学》《中国法学》《法学研究》等中英文刊物发表论文百余篇，其中相当数量被《新华文摘》《中国社会科学文摘》《人大复印报刊资料》等全文转载。出版独著2部、合著2部、译著3部，主编16部。主持国家社会科学基金、最高人民法院、中国人民银行、世界银行、上海市曙光计划、纽约大学国际合作课题等30余项研究。相关资政建议多次获得国家领导人肯定批示。曾获中国法学会优秀成果奖、上海市哲学社会科学优秀成果奖、上海市法学优秀成果奖等。
进度安排
第一次（已进行）
Overview（第1-3章）
第二次（已进行）
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】
读书会研读书目为英文，请同学们报名前注意。欢迎有兴趣的同学一同学习交流！
注：若对阅读书目的难度有所顾虑，可以点击文末“阅读全文”获取第一章内容试读。
有意向报名者，欢迎填写下方链接入群：https://www.wjx.cn/vm/YaKSQBu.aspx（报名无截止日期，但是领读任务将于1/31进行分配）
文案丨盛昊宇
排版丨吴杨辰
审核丨向鑫 朱致远