
riven avii-yona

oru nikuthi abhibhashakanum academic vidagthanum ezhuthukaaranumaanu ruvan avii-yona. avanaan irvin I. koonn niyama professor mishigan sarvakalaashaalayile anthaaraashtra taxes ellm prograaminte directorumaan. korpparettu, anthaaraashtra nikuthiyekkurichulla gaveshanathiloode addeham ettavum kooduthal ariyappedunnu, koodaathe "anthaaraashtra nikuthiyekkurichulla noothana aamukham", "aadaayanikuthi niyamathekkurichulla aagola kaazhchappaadukal", "anthaaraashtra niyamamenna nilayil anthaaraashtra nikuthi" ennivayulppede niravadhi pusthakangalude rachayithaavaan."
american baar foundeshan, american koleju oof taxes kaunsal ennivayude fello ooksfoord sarvakalaashaalayude sentar phoor bisinus taxationile anthaaraashtra gaveshana felloyumaanu avii-yona. revista tributaria daas americas", "jenal oof accounting, economics aandu loow" ennivayude saha-edittaraanu addeham.
vidyaabhyaasam.
1983ll hebru sarvakalashaalayil ninnu charithratthil birudam nediya avee-yona pinneedu amerikkayilekku thamasam maari, yathaakramam 1984lum 1986lum harward sarvakalashaalayil ninnu charithratthil birudaananthara birudavum doctoral birudavum nedi. addeham oru niyama doctore nedi (jeey.dii.) 1989ll harward loow schoolil ninnu uyarnna bahumathikal nedi.
currier.
1986ll boosttan collegil charithratthinte asisttant professoraayi avii-yona thante academic jeevitam aarambhichu. moonnu varsham eee sthaanathu sevanamanushticha sesham, addeham anthaaraashtra nikuthi paripaadiyude visitting scholaraayi harwardil cherukayum pinneedu 1994ll harward loow schoolil asisttant professoraayi sthaanakkayattam nedukayum cheythu. thudarnnu, oru varshatholam mishigan yooniversitti loow schoolil niyama professoraayi niyamikkappedukayum avide irvin aii aayi sevanamanushtikkukayum cheythu. 2001 muthal niyama professoraaya koonn, 2002 muthal 2019 vare mishigan sarvakalashaalayil anthaaraashtra nikuthi ell. ell. emm director niyamithanaayi.
ropes & gray (boosttan), vaachtel, lipttan, rosen & kaatts (newyork sitti), milbank, tweed, hadley & mccalloy (newyork) ennivayulppede niravadhi niyama sthaapanangalil asosiyettaayi avii-yona pravarthichu. yuu. esinte upadeshtaavaayi addeham sevanamanushtichittundu.ezz. treasury vakupum nikuthi malsarathekkurichulla saambathika sahakaranatinum vikasanathinumulla samghadanayum (oo. iii. sii. dii). 2010ll american taxes poolisi instittyoottinte trasttiyaayum 2012ll aalsile taxes sekshan chairmaanaayum addeham niyamithanaayi. athinupurame, addeham abaa taxes sekshante niravadhi kammittikalude adhyakshanaayum pravarthichittundu. 2015 muthal lokabaankil dhanasthambham, niyamam, neethi, vikasana padhathi ennivayude kordinettaraayi addeham pravartthikkunnu.
jolie cheiyunnu.
avee-yonayude gaveshanam praadhamikamaayi nikuthi niyamathilaanu shradha kendreekarikkunnathu. korpparettu, anthaaraashtra nikuthiyumayi bandhapetta vishayangalil addeham 300-ladhikam lekhanangal prasidheekarichittundu. anthaaraashtra niyamamenna nilayil anthaaraashtra nikuthi" enna addehathinte pusthakam, lokathile vividha raajyangalile nikuthi niyamangal engane parasparam edapedukayum oru anthaaraashtra nikuthi vyavastha roopeekarikkukayum cheiyunnuvennu paryavekshanam cheiyunnu. 2011ll addeham "aadaayanikuthi niyamathekkurichulla aagola kaazhchappaadukal" enna peril mattoru pusthakam prasidheekarichu. nikuthi niyamatthinte adisthaana aashayangale thaarathamya niyama veekshanakonil ninnu prakashippikkunnathil valia thothil vijayikkunna oru kruthiyaayi raav singh eee pusthakatthe avalokanam cheythu."
kudiyetta ekeekarana prakriyakalude sankeernnatha kanakkiledukkumbol, nikuthi udambadikalkkum sameepakaala kodathi kesukalkkum shradha nalkikkond anthaaraashtra nikuthi vyavasthakal maarunnathinte falamaayi srishtikkappetta prathyaaghaathangalum avasarangalum avee-yona eduthukaanichu. thozhilaallikalude sanjaaram anuvadikkunna opttimal taxes modalukalumaayi bandhapetta prasnangal paryavekshanam cheyyumbol vyakthikalude kudiyettatthilum korpparettu aasthaanangalilum shradha kendreekarichaanu addehathinte 2016 leeii pusthakam. athe varsham thanne europian union (iyu), america (us) ennivayude neethinyaaya samvidaanangalude nikuthi niyamashaasthrathe adisthaanamaakkiyulla oru pusthakam addeham rachichu. lokathile ettavum saambathikamaayi praadhaanyamulla rund multy stettu samvidaanangalile nikuthi engane sradheyamaaya vyathiyaanam thurannukaattunnuvennum nikuthi bharanakoodangalude edapedalukalil ninnu uyarnnuvarunna prasnangal theerumaanikkunnathinekku rund tribunalukalkkum parasparam enthaanu padikkaan kazhiyukayennum ulkkollunna oru judicial avalokanam addeham nalki. koodaathe, yuu. esinte roopakalppanaye badhikkunna nayaparamaaya prasnangal charcha cheiyunnathinaayi avii-yona thante kruthikal sambhavana cheythittundu.ezz. inbound, outbound pashchaathalatthil anthaaraashtra nikuthi niyamangal.
nikshepam aakarshikkunnathinayi anthaaraashtra malsarathile aayudhangalaayi nikuthi aanukoolyangalude vardhicha upayogam avii-yona vilayiruthi. nikshepakante swantham adikaaraparidhiyil ellah varumanathinum nikuthi chumathaamennu urappaakkuka enna uddeshyathode, anthaaraashtra portfolio nikshepathinu ekopithamaayi withholding nikuthi chumathaan addeham nirddeshichu. anthaaraashtra nikuthi vyavasthayude ghadana' nikuthi chumathaavunna varumaanathinte vihithathekkurichulla samavaayathe engane prathifalippikkunnuvennum addeham theliyichu. 2009ll prasidheekaricha thante prabandhatthil, aagolathapanathodulla mikacha prathikaranamaanu kaarban nikuthi ennathinte saadhyamaaya kaaranagal addeham nalki. korpparettu saamoohika utharavaadithathekkurithu thante charitraparamaaya veekshanakonil, korpparettu roopathinte adisthaana chaakrika parivarthanangalekkurichu addeham charcha cheyyukayum korpparettu saamoohika utharavaadithathinte (csr) niyamasaadhuthayude maanadandaparamaaya prathyaaghaathangal uruthirinjedukkum cheythu.
anthaaraashtra nikuthi parishkkarikkunnathinula 2013 muthalulla oo. iii. dii./jii20 adisthaana mannolippinteyum laabhamaattathinteyum (bii. pii. ezz) rund sthambhangalum bhaagikamaayi eviyonayude pravartthanangale adisthaanamaakkiyullathaanu. 1993ll avee-yona nirddeshichathupole vilppana nadathukayum 2009ll avee-yona, clossing, darst enniva parishkarikkukayum cheytha valia bahurashtra kambanikalude laabhathinte oru bhagam nikuthi chumathaan stambham 1 nirddeshikkunnu. 1997ll avee-yona aadyamaayi vikasippichedutha eaka nikuthi thathwathinte nadappakkalaanu stambham 2. stambham 1-nekkurichulla avee-yonayude pravartthanatthe aii. emm. eph "paatha breaking" ennu vilichittundu. thoon 2-lekkulla avee-yonayude sambhavanaye rooth mesan polulla nikuthi academic vidagdhar amgeekarichittundu, kaaranam samsthaanangal ithinakam thanne eratta nikuthi maanadandam vishwasthathayode paalichathinaal, anthaaraashtra nikuthiyude lakshyamaayi poornna nikuthiyude vardhichuvarunna sveekaaryatha samsthaanangale avee-yonayude 'single taxes principle', maiks plank instittyoott phoor taxes loow aandu intalakchval propertyile wolfgang shoan enniva nadappaakkunnathilekku konduvarunnu. anthaaraashtra nikuthi niyamatthinte maarganirddeshavum nirbandhavum nalkunna thathwathinte padavi ithu nediyittundo? ivide, beps aakshan plan avee-yonayude kandethalukal oru valia paridhivare sweekarichuvennu vyakthamaan. athirthi kadannulla edapaadukalil ninnulla varumaanathin krithyamaayi oru thavana nikuthi chumathiyittundennu anthaaraashtra nikuthi urappaakkanam-kooduthalo kuravo allah."