Cover Page; Title Page; Copyright Page; Dedication; Preface; Global Issues Series; Summary of Contents; Table of Contents; Chapter 1. Introduction to Global Tax Systems and Income Taxes; A. Introduction; B. The Structure of Income Taxes; C. The Nature of â#x80;#x9C;Incomeâ#x80;#x9D;; Commissioner of Taxation v. Cooke & Sherden; Chapter 2. Benefits in Kind; A. Introduction; Excerpt From the Report of the Royal Commission on Taxation; Note; Detchon v. Her Majesty the Queen; Guay v. Her Majesty the Queen; Note; B. Taxation of Fringe Benefits; Ruling 1999/6; Note; Chapter 3. Gifts and Inheritances

A. IntroductionCampbell v. Minister of National Revenue; McMillan v. Minister of National Revenue; Note; B. Gifts as Realization Events; Note; The Queen v. Mastronardi; Chapter 4. Taxable Unit and Attribution of Income; A. The Taxable Unit; B. Family Allowances; C. Income Splitting Rules; D. Income Attribution in Canada; 1. Assignments Without the Transfer of Property; 2. Attribution of Income, Gain, or Loss in Connection With the Transfer of Property; Chapter 5. Deductions; A. Introduction; B. General Rules for Australian Tax Deductions

Federal Commissioner of Taxation v. Snowden & Willson Proprietary Ltd.Softwood Pulp & Paper Ltd v. Commissioner of Taxation; Note; Interpretive Decision 2006/614; Morris v. Commissioner of Taxation; Case 29/95; Note; C. Charitable Deductions in Australia; Interpretive Decision 2003/727; Interpretive Decision 2002/577; D. French Decisions; Case N. 35 697; Note; Decision of French Constitutional Council; Note; Chapter 6. Taxation of Capital Gains and Losses; A. Introduction; The Californian Copper Syndicate v. The Inland Revenue; Merchantsâ#x80;#x99; Loan & Trust Co. v. Smetanka; Note; B. Policy

Blueprints for Basic Tax ReformNote; C. The Tax Treatment of Capital Gains in Foreign Jurisdictions; Note; Income Tax Interpretation 120R6; Note; D. Restrictions on Capital Losses; Chapter 7. International Income Taxation; A. Introduction; Cook v. Tait; Note; B. An Overview of United States International Taxation; Revenue Ruling 69â#x80;#x93;630; Note; Johansson v. United States; Simenon v. Commissioner; C. International Taxation in Foreign Tax Systems

Excerpt From the Impact of International Tax Reform: Background and Selected Issues Relating to U.S. International Tax Rules and the Competitiveness of U.S. Business pp. 32â#x80;#x93;54Index