閱讀書目：

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

（會(huì)為后續(xù)參與的同學(xué)提供電子版）

輔助文本：

B. Arnold, International Tax Primer, Fourth Edition.

書目語(yǔ)言：

英語(yǔ)（讀書會(huì)以中文開(kāi)展）

活動(dòng)時(shí)間

2023年9月-11月

（兩到三周一期，共六期，頻率與總次數(shù)視開(kāi)展情況微調(diào)；考慮到書目有一定閱讀難度，同學(xué)們?cè)谑罴僦懈赡苡袝r(shí)間慢慢閱讀，所以提前在暑假進(jìn)行招募）

指導(dǎo)老師

許多奇教授

招募對(duì)象

復(fù)旦大學(xué)法學(xué)院、管理學(xué)院、經(jīng)濟(jì)學(xué)院本科生

研討形式

線上讀書會(huì)

（期間有興趣可自愿協(xié)助參與十月全國(guó)財(cái)稅法年會(huì)籌備工作）

任務(wù)安排

每期讀書會(huì)前需完成閱讀任務(wù)（暫定每次進(jìn)度50頁(yè)左右，平均每周閱讀量約20-25頁(yè)，后續(xù)視開(kāi)展情況調(diào)整），會(huì)上由小組/個(gè)人進(jìn)行匯報(bào)（視總參與人數(shù)而定；匯報(bào)主要針對(duì)該章節(jié)內(nèi)容進(jìn)行梳理分析），并開(kāi)展討論。

報(bào)名截止時(shí)間

2023年8月27日

閱讀書目介紹

V. Thuronyi, K.Brooks

and B. Kolozs

Introduction

Comparative Tax Law,now presented in an updated new edition, focuses onthe 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 ofthe 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 elucidatethe commonalities and differences across countries in areasincluding (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;

·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 usefulintroduction to the core common knowledgethat any well-informed tax lawyer must have about comparative tax law in our times. In addition to its value to tax law specialistsdealing with details in other tax specialties, and to tax lawyers seeking apractical understanding of modes of thought and prevailing opinionsin countries other than their own, the book provides particularly welcome additional knowledge to practitioners confrontingcross-border taxation issues.

指導(dǎo)老師簡(jiǎn)介

許多奇，復(fù)旦大學(xué)法學(xué)院教授、博士生導(dǎo)師，復(fù)旦大學(xué)智慧法治實(shí)驗(yàn)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。

長(zhǎng)期致力于財(cái)稅法、金融科技法、數(shù)據(jù)法、系統(tǒng)性風(fēng)險(xiǎn)防范等領(lǐng)域研究。擔(dān)任“法律與國(guó)際事務(wù)委員會(huì)”（FLIA）委員和項(xiàng)目主任、香港大學(xué)亞洲國(guó)際金融法（AIIFL）中心榮譽(yù)研究員，兼任中國(guó)法學(xué)會(huì)財(cái)稅法學(xué)會(huì)常務(wù)理事、中國(guó)科學(xué)技術(shù)法學(xué)會(huì)常務(wù)理事、上海市法學(xué)會(huì)財(cái)稅法學(xué)研究會(huì)副會(huì)長(zhǎng)、上海市法學(xué)會(huì)法社會(huì)學(xué)研究會(huì)學(xué)術(shù)委員會(huì)委員、廈門市法學(xué)會(huì)證券法學(xué)研究會(huì)學(xué)術(shù)顧問(wèn)，首批上海市政府立法專家、首批上海檢察智庫(kù)專家，最高人民法院中國(guó)司法大數(shù)據(jù)研究院互聯(lián)網(wǎng)司法研究中心及金融司法研究中心專家?guī)斐蓡T。

曾獲中國(guó)法學(xué)優(yōu)秀成果獎(jiǎng)、上海市哲學(xué)社會(huì)科學(xué)優(yōu)秀成果獎(jiǎng)、上海市法學(xué)優(yōu)秀成果獎(jiǎng)、上海市十大中青年法學(xué)家、上海市曙光學(xué)者，兩次被評(píng)為上海市教育系統(tǒng)“三八紅旗手”。

發(fā)起人簡(jiǎn)介

盛昊宇，復(fù)旦大學(xué)2021級(jí)法學(xué)本科生，望道項(xiàng)目《棄籍稅制度模式選擇與法律建構(gòu)》負(fù)責(zé)人（項(xiàng)目指導(dǎo)老師：許多奇教授）。

進(jìn)度安排

9月3日

Overview（第1-3章）

9月24日

The Legal Context（第4章）

10月15日

Interpretation of Tax Law and Anti-avoidance Rules（第5章）

10月29日

Tax Administration and Procedure（第6章）

11月12日

Income Tax（第7章）

11月26日

Other Taxes（第8-9章）

（暫定，以實(shí)際為準(zhǔn)）

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承辦

復(fù)旦大學(xué)數(shù)字經(jīng)濟(jì)法治研究中心

復(fù)旦青年法學(xué)會(huì)

協(xié)辦

復(fù)旦大學(xué)管理學(xué)院學(xué)生會(huì)

復(fù)旦大學(xué)管理學(xué)院商頌俱樂(lè)部

復(fù)旦大學(xué)經(jīng)濟(jì)學(xué)院學(xué)生會(huì)

報(bào)名鏈接

文案｜盛昊宇

排版｜申雨辰

審核｜尉一蔚 劉玥