Principles Of Taxation Law 2017

Author : Anonim
Publisher : Unknown
Page : 902 pages
File Size : 45,6 Mb
Release : 2017
Category : Tax planning
ISBN : 0455239304

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Principles of Taxation Law 2017 by Anonim Pdf

"Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2017 brings much needed clarity to this area of law. Utilising many methods to make this often daunting subject achievable, particular features of the 2017 edition include: Seven parts: overview and structure, principles of income, deductions and offsets, timing issues, investment and business entities, tax avoidance and administration, and indirect taxes ; Clearly structured chapters within those parts grouped under helpful headings ; Flowcharts, diagrams and tables, end of chapter practice questions, and case summaries ; and an appendix containing all of the up to date and relevant rates. Every major aspect of the Australian tax system is covered, with chapters on topics such as goods and services tax, superannuation, offsets, partnerships, capital gains tax, trusts, company tax, tax administration and state taxes" -- Provided by publisher.

Author : Jinyan Li,Joanne E. Magee,J. Scott Wilkie
Publisher : Unknown
Page : 606 pages
File Size : 52,9 Mb
Release : 2017
Category : Income tax
ISBN : 0779880811

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Principles of Canadian Income Tax Law by Jinyan Li,Joanne E. Magee,J. Scott Wilkie Pdf

Author : David W. Williams,Geoffrey Morse,Francis Ronald Davies,David Salter
Publisher : Unknown
Page : 491 pages
File Size : 49,7 Mb
Release : 1996
Category : Taxation
ISBN : 0421570903

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Principles of Tax Law by David W. Williams,Geoffrey Morse,Francis Ronald Davies,David Salter Pdf

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 : 49,9 Mb
Release : 2008
Category : Taxation
ISBN : 1847033253

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Principles of Tax Law by David William Williams,Geoffrey Morse Pdf

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 W. Williams,Francis Ronald Davies,Geoffrey Morse
Publisher : Unknown
Page : 0 pages
File Size : 47,8 Mb
Release : 2012
Category : Corporations
ISBN : 0414023005

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Davies by David W. Williams,Francis Ronald Davies,Geoffrey Morse Pdf

Davies: Principles of Tax Law has traditionally presented the principles underlying the 5 major taxes (income tax, corporation tax, capital gains tax, inheritance tax and VAT) and analyses how each tax operates. The authors explain, as simply as possible, how the UK tax system works by discussing major pieces of legislation and relevant case law - encouraging students to look at the subject as a whole and to gain an overall picture of the system in order to fully grasp the principles of tax law

Author : David W. Williams,Geoffrey Morse,Sandra Eden,Francis Ronald Davies
Publisher : Unknown
Page : 0 pages
File Size : 40,9 Mb
Release : 2016
Category : Taxation
ISBN : 0414037480

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Davies by David W. Williams,Geoffrey Morse,Sandra Eden,Francis Ronald Davies Pdf

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 : David Ricardo
Publisher : Unknown
Page : 566 pages
File Size : 48,5 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 : David W. Williams,Geoffrey Morse,Francis Ronald Davies
Publisher : Unknown
Page : 466 pages
File Size : 52,8 Mb
Release : 2004
Category : TaTaxation
ISBN : 0421858303

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Davies Principles of Tax Law by David W. Williams,Geoffrey Morse,Francis Ronald Davies Pdf

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 : KERRIE & BLACK SADIQ (CELESTE & HANEGBI, RAMI ET AL.)
Publisher : Unknown
Page : 128 pages
File Size : 53,7 Mb
Release : 2020
Category : Electronic
ISBN : 0455244197

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PRINCIPLES OF TAXATION LAW 2021 by KERRIE & BLACK SADIQ (CELESTE & HANEGBI, RAMI ET AL.) Pdf

Author : Lynne Oats
Publisher : Bloomsbury Publishing
Page : 773 pages
File Size : 52,6 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 : OECD
Publisher : OECD Publishing
Page : 78 pages
File Size : 53,7 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.

Author : OECD
Publisher : OECD Publishing
Page : 656 pages
File Size : 47,5 Mb
Release : 2017-12-18
Category : Electronic
ISBN : 9789264287952

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Model Tax Convention on Income and on Capital: Condensed Version 2017 by OECD Pdf

This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...

Author : Anthony C. Infanti
Publisher : MIT Press
Page : 253 pages
File Size : 44,5 Mb
Release : 2018-10-02
Category : Business & Economics
ISBN : 9780262038249

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Our Selfish Tax Laws by Anthony C. Infanti Pdf

Why tax law is not just a pocketbook issue but a reflection of what and whom we, as a society, value. Most of us think of tax as a pocketbook issue: how much we owe, how much we'll get back, how much we can deduct. In Our Selfish Tax Laws, Anthony Infanti takes a broader view, considering not just how taxes affect us individually but how the tax system reflects our culture and society. He finds that American tax laws validate and benefit those who already possess power and privilege while starkly reflecting the lines of difference and discrimination in American society based on race, ethnicity, socioeconomic class, gender, sexual orientation and gender identity, immigration status, and disability. Infanti argues that instead of focusing our tax reform discussions on which loopholes to close or which deductions to allow, we should consider how to make our tax system reflect American ideals of inclusivity rather than institutionalizing exclusion. After describing the theoretical and intellectual underpinnings of his argument, Infanti offers two comparative case studies, examining the treatment of housing tax expenditures and the unit of taxation in the United States, Canada, France, and Spain to show how tax law reflects its social and cultural context. Then, drawing on his own work and that of other critical tax scholars, Infanti explains how the discourse surrounding tax reform masks the many ways that the American tax system rewards and reifies privilege. To counter this, Infanti urges us to work together to create a society with a tax system that respects and values all Americans.

Author : Bruno Peeters,Hans Gribnau,J. L. M. Gribnau,Jo Badisco
Publisher : Unknown
Page : 0 pages
File Size : 49,8 Mb
Release : 2017
Category : Democracy
ISBN : 1780684266

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Building Trust in Taxation by Bruno Peeters,Hans Gribnau,J. L. M. Gribnau,Jo Badisco Pdf

The contemporary tax landscape is experiencing a legitimacy crisis caused by macro-economic disturbances in the past decade, as well as numerous revelations in the media, such as Swissleaks, Luxleaks, and the Panama Papers. This crisis has resulted in people losing trust in their government and in corporations, thereby becoming more reluctant to give their share of money for redistribution. Written by experts in their field and with an interdisciplinary perspective, Building Trust in Taxation analyzes a topical issue which is integral to the development of society. Why are states or collective institutions not able to generate the sufficient level of trust that would enable them to collect enough revenue? Who or what is responsible for the decline in trust? What are the key factors contributing to the decline in trust? Why do the levels of trust differ between states? Is this strictly a fiscal issue, meaning that we should search for the root of the issue only in the properties of tax systems and the differences between tax systems? Or are there institutional structures and political ideologies which differ from state to state that might be able to explain this difference? Written by experts in their field and with an interdisciplinary perspective Building Trust in Taxation analyses a topical issue which is integral to the development of society. Subject: Tax Law, Legal Theory, Politics]

Author : Anonim
Publisher : Bloomsbury Publishing
Page : 829 pages
File Size : 52,6 Mb
Release : 2015-01-01
Category : Law
ISBN : 9781780436777

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International Tax Handbook by Anonim Pdf

This truly indispensable book from Nexia International condenses the KEY rates, reliefs and tax facts from 80 regimes into one essential guide.It's an accessible and user-friendly first point of reference for accountants, tax advisers, policy-makers, investors looking at opportunities overseas and anyone considering living or working abroad.Each chapter covers a single jurisdiction and includes information on: - Legal Forms - Corporate Tax - Personal Tax - Withholding Taxes - Indirect TaxesEach country-specific chapter is organised and presented in the same format and style. The chapters are organised alphabetically by country which ensures readers can quickly find the information they need on a specific country. Written by Nexia members based in the relevant tax regime, The International Tax Handbook provides a concise overview of taxation in these regimes: Argentina, Australia, Austria, Bahrain, Belgium, Bolivia, Brazil, British Virgin Islands, Bulgaria, Cameroon, Canada, Channel Islands - Guernsey, Channel Islands - Jersey, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Finland, France, Germany, Ghana, Gibraltar, Greece, Guatemala, Hong Kong SAR, Hungary, India, Iran, Ireland, Isle of Man, Israel, Italy, Japan, Kenya, Korea, Lebanon, Liechtenstein, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Morocco, Namibia, The Netherlands, New Zealand, Nigeria, Oman (Sultanate of Oman), Pakistan, Panama, Paraguay, Peru, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Singapore, Slovak Republic, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Taiwan, Tanzania, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Vietnam.Previous edition ISBN: 9781780431277