Download Full eBooks in PDF
Information For Tax Practitioners Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of Information For Tax Practitioners book. This book definitely worth reading, it is an incredibly well-written.
Author : United States. Internal Revenue Service
Publisher : Unknown
Page : 20 pages
File Size : 41,5 Mb
Release : 1990
Category : Income tax
ISBN : MINN:31951002980971Z
Author : Practitioners Publishing Co. Staff
Publisher : Unknown
Page : 128 pages
File Size : 45,5 Mb
Release : 2005-12-01
Category : Electronic
ISBN : 0764628259
Contains extensive coverage of the tax issues faced by all types of contractors, including large and small contractors, homebuilders, and other specialty trades, provides you with the clear, concise guidance you need to expertly address your tax issues.
Author : Clarence Byrd,Ida Chen
Publisher : Prentice Hall
Page : 1172 pages
File Size : 42,8 Mb
Release : 2010-08-31
Category : Income tax
ISBN : 0132147521
Written in an accessible style, this text assumes that the student has no previous education in taxation. Byrd & Chen's Canadian Tax Principles, 2010-2011 Edition, can be used with or without other source materials (this includes the Income Tax Act, Information Circulars, Interpretation Bulletins, and other official materials). The Income Tax Act is referenced in the text where appropriate for further independent study. Students should be able to solve all of the end-of-chapter problems by relying solely on the text as a reference. The text and problem materials are comprehensive of the syllabus requirements of the CGAs, CAs, and CMAs. For your convenience, the text material is now presented in two separate volumes.
Author : David S. Kerzner,David W. Chodikoff
Publisher : Springer
Page : 425 pages
File Size : 42,8 Mb
Release : 2016-11-21
Category : Business & Economics
ISBN : 9783319404219
This book provides a comprehensive analysis of the Organisation for Economic Cooperation and Development’s (OECD) war on offshore tax evasion. The authors explain the new emerging regulatory regimes on the global exchange of information to combat offshore tax evasion and analyse why Automatic Exchange of Information (AEOI) is not a “magic bullet” solution. Chapters include coverage of the Foreign Account Tax Compliance Act (FATCA), AEOI and the Common Reporting Standards (CRS), and the unprecedented extra-territorial enforcement by the United States of its tax and reporting laws, including the FBAR provisions of the Bank Secrecy Act. These new legal regimes directly impact nearly all financial institutions and financial service providers in the U.S., U.K., EU, Canada, and each of the 132 member jurisdictions of the OECD’s Global Forum, as well as 8 million U.S. expats. In light of The Panama Papers, this book offers a timely and valuable contribution on the prevalence and costs of international tax evasion for the global financial community, policy-makers, and practitioners alike.
Author : AICPA
Publisher : John Wiley & Sons
Page : 160 pages
File Size : 51,8 Mb
Release : 2018-02-21
Category : Business & Economics
ISBN : 9781945498640
Designed to facilitate the use of audit data analytics (ADAs) in the financial statement audit, this title was developed by leading experts across the profession and academia. The guide defines audit data analytics as “the science and art of discovering and analyzing patterns, identifying anomalies, and extracting other useful information in data underlying or related to the subject matter of an audit through analysis, modeling, and visualization for planning or performing the audit.” Simply put, ADAs can be used to perform a variety of procedures to gather audit evidence. Each chapter focuses on an audit area and includes step-by-step guidance illustrating how ADAs can be used throughout the financial statement audit. Suggested considerations for assessing the reliability of data are also included in a separate appendix.
Author : Anonim
Publisher : Unknown
Page : 8 pages
File Size : 41,5 Mb
Release : 1993-06
Category : Tax consultants
ISBN : MINN:30000011099722
Author : OECD
Publisher : OECD Publishing
Page : 90 pages
File Size : 53,9 Mb
Release : 2008-03-10
Category : Electronic
ISBN : 9789264041813
This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements” as well as to identify strategies for strengthening the relationship betweeen tax intermediaries and revenue bodies.
Author : Julian Hickey,Adrian Shipwright
Publisher : Bloomsbury Publishing
Page : 623 pages
File Size : 52,9 Mb
Release : 2021-04-09
Category : Law
ISBN : 9781526506214
Law and Regulation of Tax Professionals examines all aspects of the obligations and liabilities of tax advisers arising out of professional standards, contract, tort, tax legislation (including DOTAS, POTAS and DAC6) and criminal tax evasion sanctions against the backdrop of legislative and case law. The purpose of this book is to provide a comprehensive overview of the law and associated matters concerning the regulation of tax professionals; and to seek to draw some practical lessons as to how the tax professional and the business they work in can organise themselves to comply with what is required by regulation, best practice and to eliminate so far as possible the consequences of mistakes and unforeseen occurrences. Illustrated throughout with examples and reference to relevant case law, as well as checklists to help the reader put measures in place to protect themselves against the risk of becoming involved in breach of regulatory standards, this title is essential for tax professionals (including ICAEWs, CTAs, TEPs), tax agents, in house tax advisers, and lawyers advising on tax matters.
Author : T. Keith Fogg
Publisher : Unknown
Page : 128 pages
File Size : 41,8 Mb
Release : 2018
Category : Tax administration and procedure
ISBN : 1634258827
Author : Anonim
Publisher : Unknown
Page : 20 pages
File Size : 43,9 Mb
Release : 1990
Category : Income tax deductions for medical expenses
ISBN : MINN:30000001753056
Author : United States. Internal Revenue Service
Publisher : Unknown
Page : 16 pages
File Size : 53,7 Mb
Release : 1996
Category : Income tax
ISBN : MINN:31951D01397922Z
Author : Dr. Michael Fidelis-Nwaefulu
Publisher : Xlibris Corporation
Page : 164 pages
File Size : 40,8 Mb
Release : 2019-11-21
Category : Education
ISBN : 9781796073430
This descriptive case study investigated the phenomenon of tax practitioner filing fraudulent earned income tax credit claims on behalf of a client. The study took place in Dallas/Fort Worth metropolitan area in Texas in the United States and thirty tax practitioners in the Dallas/Fort Worth area in Texas, were recruited in a non-probability purposeful sampling technique. Eighteen professional tax preparers with an average age of 50.5 years and tax practitioner experience of 11.05 years were interviewed face-to-face, in a one-on-one setting within the Dallas/Fort Worth metropolitan area were necessary to reach data saturation. Half of the participants were females and all participants had college degrees. The research explored paid tax practitioners’ perception regarding fraudulent earned income tax credit claims (EITC). The following categories were determined: practitioners have EITC rules about compliance and due-diligence, knowledge and training of EITC due-diligence program are vital elements for successful program, workplace culture is influenced by external environment factor, and tax practitioners' decision-making choices influence taxpayer behavior. This result of this study may inform stakeholders of behavioral factors that might be necessary to improve EITC claims compliance among all stakeholders.
Author : Robert F. van Brederode
Publisher : Unknown
Page : 728 pages
File Size : 48,9 Mb
Release : 2021-08-09
Category : Electronic
ISBN : 9403524235
Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT's full spectrum--from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors--leading tax practitioners and academics--examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports--on New Zealand, Japan, China, Colombia, Ethiopia, and India--to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.
Author : Beric J. Croome,Lynette Olivier
Publisher : Juta and Company Ltd
Page : 468 pages
File Size : 45,9 Mb
Release : 2010
Category : Administrative law
ISBN : 0702184756
Author : Dejan Arsenovski
Publisher : Unknown
Page : 128 pages
File Size : 46,6 Mb
Release : 2017-06-15
Category : Electronic
ISBN : 8692122505
'English for Tax Professionals' is a Business English course book designed to address the specific language needs of tax consultants, tax lawyers, tax accountants, auditors, tax agency officials and numerous other tax professionals. The Book offers a 100% target language set in the right context, along with the guidance on how to learn new vocabulary, concise revision of key structures, speaking activities, writing tasks and a complete glossary of terms. The Teacher's Book is an essential companion to the Student's Book, created with a view to enabling teachers with little or no experience in teaching taxation topics to deliver an effective and confident 'English for Tax Professionals' class.The Book benefits more experienced teachers by significantly reducing their lesson preparation time, enhancing their teaching skills and providing a rich source of additional activities. The Book offers detailed and clear instructions on how to teach the course, along with relevant background information on taxation topics discussed and numerous Extra Activities, designed to provide the context and opportunity for further practice. Key Features: classroom tested careful selection of relevant topics systematic vocabulary building by thematic areas guided speaking and writing exercises grammar revision in taxation context a clear and recognisable unit pattern a complete glossary of terms
