Principles Of Taxation In The United States

Author : Fabio Ambrosio
Publisher : Taylor & Francis
Page : 419 pages
File Size : 47,5 Mb
Release : 2020-10-04
Category : Business & Economics
ISBN : 9780429777264

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Principles of Taxation in the United States by Fabio Ambrosio Pdf

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 : David Ricardo
Publisher : Unknown
Page : 566 pages
File Size : 43,6 Mb
Release : 1821
Category : Economics
ISBN : OXFORD:300151240

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On the Principles of Political Economy, and Taxation by David Ricardo Pdf

Author : G. Armitage-Smith
Publisher : Trieste Publishing
Page : 214 pages
File Size : 48,7 Mb
Release : 2017-10-02
Category : Electronic
ISBN : 0649679989

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Principles and Methods of Taxation by G. Armitage-Smith Pdf

Trieste Publishing has a massive catalogue of classic book titles. Our aim is to provide readers with the highest quality reproductions of fiction and non-fiction literature that has stood the test of time. The many thousands of books in our collection have been sourced from libraries and private collections around the world.The titles that Trieste Publishing has chosen to be part of the collection have been scanned to simulate the original. Our readers see the books the same way that their first readers did decades or a hundred or more years ago. Books from that period are often spoiled by imperfections that did not exist in the original. Imperfections could be in the form of blurred text, photographs, or missing pages. It is highly unlikely that this would occur with one of our books. Our extensive quality control ensures that the readers of Trieste Publishing's books will be delighted with their purchase. Our staff has thoroughly reviewed every page of all the books in the collection, repairing, or if necessary, rejecting titles that are not of the highest quality. This process ensures that the reader of one of Trieste Publishing's titles receives a volume that faithfully reproduces the original, and to the maximum degree possible, gives them the experience of owning the original work.We pride ourselves on not only creating a pathway to an extensive reservoir of books of the finest quality, but also providing value to every one of our readers. Generally, Trieste books are purchased singly - on demand, however they may also be purchased in bulk. Readers interested in bulk purchases are invited to contact us directly to enquire about our tailored bulk rates.

Author : Jane Frecknall-Hughes
Publisher : Routledge
Page : 148 pages
File Size : 42,6 Mb
Release : 2014-10-03
Category : Business & Economics
ISBN : 9781135085759

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The Theory, Principles and Management of Taxation by Jane Frecknall-Hughes Pdf

There are many practical textbooks explaining how taxation is applied and calculated but few ever deal thoroughly with the theory behind the practice. This book concisely addresses the principles and theories behind taxation in an accessible and internationally relevant way. It encourages readers to think through and develop an understanding of why taxation is imposed, the different means by which it is imposed and the nature of the problems inherent in this imposition. It addresses background issues, fundamental principles and emerging topics such as: the philosophy and history of taxation; types of taxation; and international issues, including double taxation treaties, residence and transfer prices. This text is essential reading for students of taxation and provides a valuable introduction for students of business, finance and accounting.

Author : Lynne Oats
Publisher : Bloomsbury Publishing
Page : 773 pages
File Size : 50,8 Mb
Release : 2021-09-30
Category : Business & Economics
ISBN : 9781526519566

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Principles of International Taxation by Lynne Oats Pdf

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 : William Frend
Publisher : Legare Street Press
Page : 0 pages
File Size : 43,6 Mb
Release : 2022-10-27
Category : Business & Economics
ISBN : 1017754748

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The Principles Of Taxation by William Frend Pdf

This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Author : Steven D. Conlon,Vincent M. Aquilino
Publisher : Warren Gorham & Lamont
Page : 128 pages
File Size : 53,7 Mb
Release : 1999-01-01
Category : Business & Economics
ISBN : 0791337707

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Principles of Financial Derivatives by Steven D. Conlon,Vincent M. Aquilino Pdf

Author : Hastings Lyon
Publisher : Wentworth Press
Page : 142 pages
File Size : 51,5 Mb
Release : 2019-03-05
Category : Business & Economics
ISBN : 0530070391

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Principles of Taxation by Hastings Lyon Pdf

This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Author : James R. Repetti,Diane M. Ring,,Stephen Shay
Publisher : Kluwer Law International B.V.
Page : 458 pages
File Size : 41,7 Mb
Release : 2021-07-07
Category : Law
ISBN : 9789403523903

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Introduction to United States International Taxation by James R. Repetti,Diane M. Ring,,Stephen Shay Pdf

The new edition of this well-known reference work for the tax community provides an introduction to the application of the United States (US) international taxation system to taxpayers investing or transacting business in the US and other countries. In a relatively brief and manageable form, it sets forth the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work, or carry on a trade or business in the US or abroad. The presentation focuses on the following aspects of the subject matter: general aspects of the corporation income tax, the individual income tax, the tax treatment of partnerships, trusts, and accounting aspects; the basic jurisdictional principles adopted by the US with respect to application of its income tax to international investment and business transactions; the US rules for taxing foreign corporations, foreign partnerships, foreign trusts, and nonresident aliens on their business and investment income derived from US sources; the basic mechanism adopted by the US to alleviate international double taxation on foreign source income derived by US persons; the income tax treatment of foreign corporations controlled by US shareholders, including the new GILTI minimum tax and exempt dividend rules; the special treatment under FDII of a US corporation’s export of goods, services and intangible rights; the general intercompany pricing rules and special transfer pricing rules applicable to particular transactions; rules for the treatment of transactions involving currencies other than the US dollar; situations in which US income tax treaty provisions modify the basic rules; and the wealth transfer tax system, including modifications made by estate and gift tax treaties. Throughout the discussion, the authors incorporate references not only to the Internal Revenue Code provisions under discussion but also to relevant Treasury Regulations and other administrative material and to important cases that have arisen. For non-US tax practitioners, tax professors and students both within and outside the US, and others seeking a structural framework within which a US tax problem can be placed, Introduction to United States International Taxation offers the ideal reference source.

Author : Babbage Charles
Publisher : Legare Street Press
Page : 0 pages
File Size : 40,7 Mb
Release : 2022-10-27
Category : Business & Economics
ISBN : 1017545669

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Thoughts on the Principles of Taxation, With Reference to a Property Tax, and Its Exceptions by Babbage Charles Pdf

This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Author : Sidney Webb,Robert Jones
Publisher : Legare Street Press
Page : 0 pages
File Size : 40,6 Mb
Release : 2023-07-18
Category : Electronic
ISBN : 1020759127

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The Nature and First Principle of Taxation by Sidney Webb,Robert Jones Pdf

The Nature and First Principles of Taxation is a detailed and erudite examination of the fundamental principles of taxation. With a focus on the historical and philosophical underpinnings of taxation, this book offers a fascinating insight into a topic that is often misunderstood. It is a must-read for anyone interested in economics, public policy, or political theory. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Author : Josiah Charles Stamp
Publisher : Wentworth Press
Page : 212 pages
File Size : 51,6 Mb
Release : 2019-02-25
Category : History
ISBN : 0469692820

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The Fundamental Principles of Taxation in the Light of Modern Developments: (the Newmarch Lectures F by Josiah Charles Stamp Pdf

This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Author : Paul R. McDaniel,Hugh J. Ault,James R. Repetti
Publisher : Aspen Publishers
Page : 0 pages
File Size : 40,9 Mb
Release : 2005
Category : Aliens
ISBN : 0735557322

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Introduction to United States International Taxation by Paul R. McDaniel,Hugh J. Ault,James R. Repetti Pdf

This concise paperback text provides the ideal introduction to the basic principles and rules of the United States international tax system. Brief and accessible, INTRODUCTION TO UNITED STATES INTERNATIONAL TAXATION, Fifth Edition, supplies just

Author : George Armitage-Smith
Publisher : Andesite Press
Page : 212 pages
File Size : 43,6 Mb
Release : 2015-08-09
Category : Electronic
ISBN : 1297611128

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Principles and Methods of Taxation by George Armitage-Smith Pdf

This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Author : OECD
Publisher : OECD Publishing
Page : 78 pages
File Size : 46,9 Mb
Release : 2021-06-17
Category : Electronic
ISBN : 9789264572874

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Fighting Tax Crime – The Ten Global Principles, Second Edition by OECD Pdf

First published in 2017, Fighting Tax Crime - The Ten Global Principles is the first comprehensive guide to fighting tax crimes. It sets out ten essential principles covering the legal, institutional, administrative, and operational aspects necessary for developing an efficient and effective system for identifying, investigating and prosecuting tax crimes, while respecting the rights of accused taxpayers.