Tax law

Tax code redirects here. For the alphanumeric code more of electives. Law students pick and choose availused in the UK, see Tax code (PAYE).
able courses on which to focus before graduation with the
Tax law is an area of legal study dealing with the con- J.D. degree in the United States. This freedom allows law
students to take many tax courses such as federal taxation, estate and gift tax, and estates and successions before completing the Juris Doctor and taking the bar exam
in a particular U.S. state.
There are many Master of Laws (LL.M) programs currently being oered in the United States, Canada, United
Kingdom, Australia, Netherlands etc. Many of these programs oer the opportunity to focus on domestic and
international taxation. In the United States, most LL.M.
programs require that the candidate be a graduate of
an American Bar Association-accredited law school. In
other countries a graduate law degree is sucient for admission to LL.M. in Taxation law programs.
A list of tax faculty ranked by publication downloads is
maintained by Paul Caron at TaxProf Blog.[2]

The Internal Revenue Code is the primary statutory basis of federal tax law in the United States. The Code of Federal Regulations is the Treasury Departments regulatory interpretation of
the federal tax laws passed by Congress, which carry the weight
of law if the interpretation is reasonable. Tax treaties and case
law in U.S. Tax Court and other federal courts constitute the remainder of tax law in the United States.

3 Taxation by jurisdiction
Americas

stitutional, common-law, statutory, tax treaty, and regulatory rules that constitute the law applicable to taxation.

Taxation in Colombia
Taxation in the British Virgin Islands

Taxation in Canada

Major issues

Taxation in the United States

Primary taxation issues facing the governments world
Europe
over include;
taxes on income and wealth (or estates)

Taxation in the European Union

taxation of capital gains vs. labor income[1]

Taxation in France

Ecotax (short for Ecological taxation) refers to taxes

intended to promote environmentally friendly activities via economic incentives.

Taxation in Germany
Taxation in Portugal
Taxes in Spain

Taxation in Bulgaria

Tax education from law schools

Taxation in Poland

In law schools, tax law is a sub-discipline and area of

specialist study. Tax law specialists are often employed in
consultative roles, and may also be involved in litigation.
Many U.S. law schools require about 30 semester credit
hours of required courses and approximately 60 hours or

Taxation in the Republic of Ireland

Taxation in Russia
Taxation in the United Kingdom
1

5
Taxation in the Netherlands

Asia
Taxation in Australia
Taxation in India
Taxation in Iran
Taxation in China
Taxation in the Palestinian territories
Taxation in the Peoples Republic of China

See also
Corporate law
Corporate tax

References

[1] Simkovic, Michael (2015). The Knowledge Tax. University of Chicago Law Review 82.
[2] Caron, Paul (January 28, 2016). SSRN Tax Professor
Rankings. TaxProf Blog.

REFERENCES

Text and image sources, contributors, and licenses

6.1

Text

Tax law Source: https://en.wikipedia.org/wiki/Tax_law?oldid=703474861 Contributors: Damian Yerrick, Bryan Derksen, Cribcage, Big
Bob the Finder, Robbot, Geogre, Gadum, Antandrus, Neutrality, Discospinster, Smyth, YUL89YYZ, Malo, PullUpYourSocks, Lohengrin~enwiki, Lockley, Chobot, Bornhj, RobotE, Morphh, Appleseed, SmackBot, Ohnoitsjamie, Tarun2k, Famspear, Mitsuhirato, CapitalR,
Eastlaw, NaBUru38, Barticus88, EECavazos, Gnikmra, Ioeth, MER-C, VoABot II, Yunfeng, Globalprofessor, JaGa, Orbitt, Calliopejen1, Mhuhl, Mhockey, Addbot, CactusWriter, Download, Favonian, Legobot, Luckas-bot, Yobot, AnomieBOT, Jim1138, IRP, Piano
non troppo, Materialscientist, Valentinerikson, Xqbot, JimVC3, , Shadowjams, Erik9bot, FrescoBot, Bunyk, Jetam2, Lotje,
Dinamik-bot, Ukr pravo, SuedInfo, Michaelfoti, EmausBot, Jadeslair, Grampion76, ClueBot NG, Movses-bot, Frietjes, Savantas83, MerlIwBot, StuGeiger, Taxattorney187, WairiaM, Johnacastro2012, Zerabat, I.yeckehzaare, MicroMacroMania, KasparBot, TaxMaven99 and
Anonymous: 53

6.2

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