Download Full eBooks in PDF
Principles Of Tax Law 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 Principles Of Tax Law book. This book definitely worth reading, it is an incredibly well-written.
Author : Jinyan Li,Joanne E. Magee,J. Scott Wilkie
Publisher : Unknown
Page : 606 pages
File Size : 40,5 Mb
Release : 2017
Category : Income tax
ISBN : 0779880811
Author : David W. Williams,Geoffrey Morse,Francis Ronald Davies
Publisher : Unknown
Page : 466 pages
File Size : 45,9 Mb
Release : 2004
Category : TaTaxation
ISBN : 0421858303
The new edition of this established revenue textbook makes tax law understandable by demystifying the jargon, and will be welcomed by undergraduates, teachers of tax law and practitioners needing a simple guide to the subject. It concentrates on explaining the various principles underlying the major taxes, as well as offering an insight into how tax law has developed and is applied. It covers the basic principles of income tax, corporation tax, capital gains tax, inheritance tax and VAT and analyses how each tax operates. Davies: Principles of Tax Law includes online supplements, enabling the authors to update the book with the latest legislative and case law developments. (www sweetandmaxwell.co.uk/academic) Major developments in the fifth edition include: The significant developments in EU tax law The impact on tax law of the Convention on Human Rights The major changes arising from the tax law rewrite programme - employment income (already enacted) and trading income and income from land, and savings income (in progress) The expected major rewrite of the pensions provisions Tax credits A new chapter on taxation of intellectual property; The significant developments in VAT in res
Author : Jinyan Li,Arthur J. Cockfield,J. Scott Wilkie
Publisher : Unknown
Page : 573 pages
File Size : 53,5 Mb
Release : 2018
Category : Income tax
ISBN : 0433495642
Author : David W. Williams,Geoffrey Morse,Francis Ronald Davies,David Salter
Publisher : Unknown
Page : 491 pages
File Size : 45,9 Mb
Release : 1996
Category : Taxation
ISBN : 0421570903
Explains the principles underlying the major taxes, and offers an insight into how tax law has developed and is applied. This new edition ignores the detailed and frequently changing provisions found in practitioner texts, aiming to make the principles and
Author : David William Williams,Geoffrey Morse
Publisher : Unknown
Page : 497 pages
File Size : 49,7 Mb
Release : 2008
Category : Taxation
ISBN : 1847033253
This new edition of 'Davies Principles of Tax Law' aims to make tax law understandable by demystifying the jargon, and will be welcomed by undergraduates, teachers of tax law and practitioners needing a simple guide to the subject.
Author : David Ricardo
Publisher : Unknown
Page : 566 pages
File Size : 48,5 Mb
Release : 1821
Category : Economics
ISBN : OXFORD:300151240
Author : David W. Williams,Geoffrey Morse,Sandra Eden,Francis Ronald Davies
Publisher : Unknown
Page : 0 pages
File Size : 54,6 Mb
Release : 2016
Category : Taxation
ISBN : 0414037480
Davies: Principles of Tax Law uncovers the principles underpinning the tax system in the UK, discussing each of the major taxes in turn - income tax, capital gains tax, inheritance tax and VAT - and analysing how each tax operates. The authors explain, as simply as possible, how the UK tax system works, with reference to the relevant legislation and case law, providing readers with comprehensive knowledge of the tax system in the UK
Author : Jeffrey Owens,Robert Risse
Publisher : Kluwer Law International B.V.
Page : 305 pages
File Size : 55,8 Mb
Release : 2021-09-15
Category : Law
ISBN : 9789403534046
New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpayers, a level playing field for large and small businesses, and fewer opportunities to engage in aggressive tax practices. Although entering a new world where processes are supported by machines inevitably disrupts traditional ways of working, the contributors to this indispensable book reveal the enormous potential of ‘tax technology’ to positively transform tax compliance, clearly showing both government and business how to manage the transition from the old to the new. With detailed treatment of the technology available in the tax field, the authors describe how to secure its benefits in such ways as the following: electronic balance sheets and invoices; automated transmission to tax authorities; innovative analytics applications; blockchain in tax law processes; process mining in VAT; real-time reporting with cryptography; and meeting the challenges to taxpayers’ rights to privacy and personal data protection. The contributions draw on an international conference held under the auspices of the Digital Economy Taxation Network at the Vienna University of Economics and Business in December 2020. The perspective throughout focuses on how to achieve better tax compliance at a lower cost. For this reason, this full-scale, practical guide on how to adapt tax law to new technologies and how to apply tax tech processes in practice will be welcomed by tax practitioners, tax administrations, and academics across the entire tax community.
Author : David W. Williams,Geoffrey Morse
Publisher : Unknown
Page : 455 pages
File Size : 44,9 Mb
Release : 2000
Category : Commercial law
ISBN : 0421722703
This revenue textbook seeks to make tax law understandable by demystifying the jargon, and should be useful to undergraduates, teachers of tax law and practitioners needing a simple guide to the subject. It concentrates on explaining the various principles underlying the major taxes, as well as offering an insight into how tax law has developed and is applied.
Author : Peter W. Hogg,Joanne E. Magee,Jinyan Li
Publisher : Unknown
Page : 643 pages
File Size : 43,9 Mb
Release : 2005
Category : Income tax
ISBN : 0459280430
Author : Lynne Oats
Publisher : Bloomsbury Publishing
Page : 773 pages
File Size : 55,9 Mb
Release : 2021-09-30
Category : Business & Economics
ISBN : 9781526519566
The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader's understanding and offers more in-depth material on many important areas of the subject. Traditionally published every 2 years in both print and digital formats, this content is a core requirement for student reading lists at both undergraduate and post graduate level. Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas to be included in this new edition are: - changes proposed by BEPS 2.0 in relation to taxation and the digital economy, including Pillar Two and the proposed new UN Model Article 12B; - further progress on the implantation of OECD Base Erosion and Profit Shifting implementation, including: -- an update on the implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse; -- the implementation of transfer pricing documentation and country-by-country reporting; -- multilateral instrument implementation; - the impact of Covid-19 on international taxation; - further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases (Apple in particular) and updates to the Directive on Administrative Cooperation, and the new communication on Business Taxation for the 21st Century. - Proposals in relation to the taxation of digital business, in particular the OECD's unified approach and the UN modifications to the Model Double Taxation Convention. - Proposals for a global minimum corporate tax rate to curb base erosion and tax competition.
Author : Ajit Kumar Singh
Publisher : Kluwer Law International B.V.
Page : 234 pages
File Size : 53,7 Mb
Release : 2021-05-14
Category : Law
ISBN : 9789403533643
In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led to a multitude of tax disputes based on the concept of ‘nexus’. This important and timely book is the most authoritative to date to discuss one of the major tax topics of our time – the question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among jurisdictions. Demonstrating in prodigious depth that it is the economic nexus of the tax entity or activity with the state, and not the physical nexus, which meets the jurisdictional requirement, the author – a leading authority on this area who is a Senior Commissioner of Income Tax and a Member of the Dispute Resolution Panel of the Government of India – addresses such dimensions of the subject as the following: whether a strict territorial nexus as a normative principle is ingrained in source rule jurisprudence; detailed scrutiny of such classical doctrines as benefit theory, neutrality theory, and internation equity; comparative critique of the Organisation for Economic Co-operation and Development (OECD) and United Nation (UN) model tax treaties; whether international law and customary principles mandate a strict territorial link with the source state for the assumption of tax jurisdiction; whether the economic nexus-based tax jurisdiction and absence of a physical presence breach the constitutional doctrine of extraterritoriality or due process; and whether retrospective tax legislation breaches the principle of constitutional fairness. The book offers a politically informed analysis of the nexus principle and balances the dynamics of physical presence and economic nexus standards, based on an in-depth survey of the historical evolution of judicial pronouncements and international practices in this regard. Dr Singh’s book exposes an urgently needed missing link in the international source rule literature and takes a giant step towards solving the thorny question of appropriate tax apportionment. It sheds brilliant light on the policies states may adopt when signing new tax treaties, so that unintended results may be foreseen and avoided. Tax practitioners, taxation authorities, and academic researchers in the field of international tax law and policy will greatly appreciate the book’s forthright enhancement of the ability to defend challenges based on the nexus doctrine.
Author : Fabio Ambrosio
Publisher : Taylor & Francis
Page : 419 pages
File Size : 43,6 Mb
Release : 2020-10-04
Category : Business & Economics
ISBN : 9780429777264
Taxation is a discipline that does not receive sufficient academic attention. It is typically viewed as a subset of law, accounting, public policy, economics, or finance. In this respect, most academic efforts in the field of taxation are shadowed by a mother discipline. There is currently an unprecedented need to approach tax pedagogy in a way that is independent of another discipline. This book caters to that real and unmet need in tax pedagogy. One of the book’s advantages is that it is not tied to a specific tax year and does not coddle the reader with volumes of time-sensitive information. In this book the tax year is never the focus, as the center stage is reserved for teaching the principles and skills necessary to independently find answers. The reader will learn to appreciate the complexity of the American tax system and will be endowed with the contextual understanding necessary to formulate educated opinions about how taxes work and, most importantly, why. Contrary to common belief, taxation in the United States has remained fairly stable for the last 100 years. This book uses the federal individual income tax as a vehicle to unveil the mechanics that make up the American tax system. This book is essential reading for students taking a first course in taxation, at the undergraduate or graduate level, as part of programs in accounting, law, public administration, or business at large.
Author : Peter W. Hogg,Joanne E. Magee
Publisher : Unknown
Page : 530 pages
File Size : 45,6 Mb
Release : 1997
Category : Aliens
ISBN : 0459574884
Author : Geoffrey Morse,Sandra Eden,Francis Ronald Davies
Publisher : Unknown
Page : 0 pages
File Size : 54,6 Mb
Release : 2020
Category : Taxation
ISBN : 0414075757
This book provides a guide to the legal constructs underlying the UK tax system. It provides the statutory material but also a substantial number of judicial decisions on tax law. It explains the various principles underlying the six major taxes - income tax, national insurance, corporation tax, capital gains tax, inheritance tax and VAT - and how they work in practice. It discusses major pieces of legislation and relevant case law to provide an insight into how tax law has developed and is applied. New in this edition: expansion of IR 35 to personal service companies in the private sector, new rules for termination payments to employees, further devolution of tax powers, new buildings and structures allowance, restriction of relief from capital gains tax for landlords, limits to renamed Business Asset Disposal Relief, changes to the taxation of income from property, the effect of Brexit on VAT, input tax relief on downstream activities and subsidised activities and VAT.
