Taxation

Policy and Practice

Author: Andrew Lymer,Lynne Oats

Publisher: N.A

ISBN: 9781906201081

Category: Taxation

Page: 499

View: 1000

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Fully updated each year,Taxation: Policy and Practice continues to provide coverage of the UK's tax system as it has for 16 years. It is an excellent aid to support a first course in tax, or as a general introduction to this topic. Written in an accessible style with many examples, activities and questions throughout, this textbook gives the reader a thorough understanding of the UK's taxation principles and current practices. The companion website provides additional questions and answers, links to other tax materials available online and commentary on tax developments as they occur throughout the year. "An excellent balance of practice and theory, without non essential detail, make this the first choice student text for UK tax" - Professor John Hasseldine, University of Nottingham

International Taxation Handbook

Policy, Practice, Standards and Regulations

Author: Colin Read

Publisher: Elsevier

ISBN: 0750683716

Category: Business & Economics

Page: 369

View: 2617

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International taxation is evolving in response to globalization, capital mobility, and the increased trade in services, and introduces international tax practitioner, student and researcher to the theory, practice, and international examples of the changing landscape. Models of tax competition in a flat and connected world are very different than those necessary to ensure compliance in a world dominated by cross-border flows of goods and repatriation of profits. Taxes on consumption, e-commerce, and services are looming innovations in future of international taxation. Tax coordination and standardization are immense challenges in a world in which the movement of value is increasingly subtle and hard to detect. And as corporations and individuals become more sophisticated in the internationalization of flows of capital, our models must become more sophisticated in their scope and inclusion. In the era when trade was dominated by the exchange of manufactured goods, international taxation was designed to protect domestic industries, create tax revenue, prevent evasion, and promote compliance. The traditional toolbox of customs duties, tariffs, and taxes on repatriated profits must be augmented as the movement of goods across borders represents a much smaller fraction of trade and as international taxation policy is increasingly used to attract foreign corporations rather than discourage branch offices. International taxation models that can better tax services, track international flows of capital, and allow a nation to compete in a world market for capital formation are the tools of the modern tax practitioner. International tax policy is now viewed as an integral part of economic policy. This approach is bound to accelerate as the world becomes increasingly flat and better connected. Economic progress is more and more influenced by the movement of services and information, movements that are no longer through ports but through fiber optic lines. This book contributes to the growing literature on international taxation by bringing together theory and experience, current practices and innovation, and our current understanding of some of the challenges now facing and arguably frustrating current international taxation policy. The book will create new avenues of research for scholars, a new awareness for students of International Taxation, and new possibilities for international tax practitioners. The models and examples presented here suggest that there are serious problems with measurability of flows of services and information, and points to an increasingly need for greater harmonization of international taxation, perhaps through coordinated consumption-tax oriented approaches. * Describe the rapidly evolving role of International Taxation in a globalizing information economy * Present theoretical models that act as the basis for successful international tax competition * Describe the experiences and innovations of representative internationalized countries * Discuss some new approaches to International Taxation * Makes the case for new models of international taxation in an increasingly global information world

The Economics of Taxation

Principles, Policy and Practice

Author: Simon R. James,Christopher Nobes

Publisher: N.A

ISBN: 9781906201074

Category: Taxation

Page: 322

View: 8506

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The 2008/09 edition of this book continues to provide a clear and authoritative introduction to the economic theory of taxation and to its practical operations in the UK. Part 1 of the text examines the principles of taxation, while Part 2 gives a borad-based description and evaluation of the policy and practice of the UK's tax system, highlighting some international comparisons. Features: - revised to include all 2008 Finance Act - Numerical examples and illustrations integrated throughout the text - Chapter by chapter self-assessment and discussion questions, with suggested answers at the end of the text Suitable for undergraduates of all disciplines studying on course in taxation, and other swanting to understand the economics of taxation.

Hong Kong Taxation

Law and Practice

Author: David G. Smith,Ayesha Macpherson

Publisher: Chinese University Press

ISBN: 9789629963798

Category: Business & Economics

Page: 1080

View: 2735

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Hong Kong Taxation: Law and Practice 2008-09 is a professional book on the Hong Kong tax system. It explains in detail the three main categories of taxes under the Inland Revenue Ordinance: Property Tax, Salaries Tax, and Profits Tax. Chapters cover Stamp Duty and the international aspects of Hong Kong taxes. The book is available in Chinese as well, translated by Ayesha Macpherson.

State and Local Taxation

Principles and Planning

Author: Charles W. Swenson,John E. Karayan,Sanjay Gupta

Publisher: J. Ross Publishing

ISBN: 9781932159172

Category: Business & Economics

Page: 273

View: 2515

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Companies can easily become ensnared in the tangle oftaxes imposed by the many governments involved in cross-border transactions. If you want to avoid significant taxhazards and protect cash flow and capital, stock valueand executive compensation in the form of stock optionsor just plain save money, you need to read State andLocal ......

Getting Started in Tax Consulting

Author: Gary W. Carter

Publisher: John Wiley & Sons

ISBN: 047120143X

Category: Business & Economics

Page: 304

View: 6875

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The Complete, Authoritative Guide to Getting Started in Tax Consulting Tax consulting and return preparation is a fast-paced, dynamic industry-one that promises high earning potential. In this book, tax advisor Gary Carter shows you just what it takes to become an in-demand tax consultant. You'll discover how to break into the tax business, even with relatively limited education and training, and build a path to your new career with Carter's five-step formula for success. Brimming with expert advice from tax professionals and featuring up-to-the-minute coverage of everything from qualifications and employment opportunities to Internet resources, Getting Started in Tax Consulting shows you how to: * Assess your personality fit for the tax profession * Formulate your business plan for starting a tax practice * Find a niche for your tax services * Choose between a sole proprietorship, a partnership, a C corporation, an S corporation, and a limited liability company * Set your fees and market your services * Perform research-an essential skill of the tax professional * Make the IRS your partner and advisor-not your adversary * Start a Web-based tax service

For Good and Evil

The Impact of Taxes on the Course of Civilization

Author: Charles Adams

Publisher: Rowman & Littlefield

ISBN: 0819186317

Category: Business & Economics

Page: 530

View: 4661

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The very word taxes sends shivers up spines. Yet, very few realize the tremendous impact that taxation has had on civilization. Charles Adams changes that in this fascinating history. Taxation, says Mr. Adams, has been a catalyst of history, the powerful influence if not the direct cause of many of the famous events of history that have marched across the world's stage as empires collided and battled for the right to tax the loser. For Good and Evil is the first book to examine how taxation has been a key factor in world events. Like the Rosetta Stone - a tax document - the book sheds fresh light onto much of history. Did you know that biblical Israel split after Solomon's death because his son refused to cut taxes? That Rome rose to greatness due to a liberal tax regime but declined under corrupt and inefficient ones? That in Britain, Lady Godiva made her famous ride as a tax protest? That in Switzerland William Tell shot the apple off his son's head as punishment for tax resistance? Or that Fort Sumter, where the first shots of the Civil War were fired, was a Customs House? Combining facts with thought-provoking comment he frequently draws parallels between tax events of the past and those of the present. Finding fault with the way Western civilization is taxed, Adams provides ideas for curing those faults by using the valuable lessons that history has taught. The special value of this refreshing new look at history lies in the lessons to be drawn by all thinking taxpayers. "Taxes are the fuel that makes civilization run, but how we tax and spend determines to a large extent whether we are prosperous or poor, free or enslaved, and most importantly, good or evil." Once you read For Good and Evil, you'll never feel the same about taxes!

Tax Controversies

Practice and Procedure

Author: Leandra Lederman,Stephen W. Mazza

Publisher: LexisNexis/Matthew Bender

ISBN: 9781422422632

Category: Tax administration and procedure

Page: 794

View: 8315

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U.S. Master Tax Guide--Hardbound Edition (2017)

Author: CCH Tax Law

Publisher: Cch

ISBN: 9780808044741

Category: Business & Economics

Page: 1008

View: 7113

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CCH's U.S. Master Tax Guide - Hardbound Edition provides helpful and practical guidance on today's federal tax law. This 100th Edition reflects all pertinent federal taxation changes that affect 2016 returns and provides fast and reliable answers to tax questions affecting individuals and business income tax.The U.S. Master Tax Guide contains timely and precise explanation of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The guide's explanations are meticulously researched and footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them understand, apply and comply with today's complex federal tax laws.

Taxation of Financial Intermediation

Theory and Practice for Emerging Economies

Author: Patrick Honohan

Publisher: World Bank Publications

ISBN: 9780821354346

Category: Business & Economics

Page: 443

View: 1136

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This book examines the options for, and obstacles to, successful financial sector tax reform, both in terms of theoretical and practical aspects. Issues discussed include: the design of optimal tax schemes, the role of imperfect information and the links between taxation and saving, inflation, the income tax treatment of intermediary loan-loss reserves, deposit insurance, VAT and financial transactions taxes; as well as current practice in the industrial world and case studies of distorted national systems. This is a co-publication of the World Bank and Oxford University Press.

Internal Revenue Service Data Book, 2013

Author: Internal Revenue Service (U S )

Publisher: N.A

ISBN: 9780160923982

Category: Business & Economics

Page: 82

View: 6762

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Covers October 1, 2004 to September 30, 2005. Provides data on collecting Federal tax revenue, enforcing tax law, assisting taxpayers, managing the internal revenue system. Includes lists of key IRS officials, and an organizational chart of the IRS.

Property Tax in Africa

Status, Challenges, and Prospects

Author: Riël C. D. Franzsen,William J. McCluskey

Publisher: N.A

ISBN: 9781558443631

Category: Property tax

Page: 484

View: 2226

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"Overview of property tax systems across Africa. Reviews of salient features for 29 countries and four regions (Anglophone, Francophone, Lusophone, North African countries). Chapters offer in-depth discussion of key policy issues (tax base, exemptions and other relief, and tax rate), administrative issues (valuation and assessment, billing, collection, enforcement), and the future of the property tax in Africa"--Provided by publisher.

The Distributional Impact of Taxes and Transfers

Evidence From Eight Developing Countries

Author: Gabriela Inchauste,Nora Lustig

Publisher: World Bank Publications

ISBN: 1464810923

Category: Business & Economics

Page: 318

View: 1114

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The World Bank has partnered with the Commitment to Equity Institute at Tulane University to implement their diagnostic tool—the Commitment to Equity (CEQ) Assessment—designed to assess how taxation and public expenditures affect income inequality, poverty, and different economic groups. The approach relies on comprehensive fiscal incidence analysis, which measures the contribution of each individual intervention to poverty and inequality reduction as well as the combined impact of taxes and social spending. The CEQ Assessment provide an evidence base upon which alternative reform options can be analyzed. The use of a common methodology makes the results comparable across countries. This volume presents eight country studies that examine the distributional effects of individual programs and policy measures—and the net effect of each country’s mix of policies and programs. These case studies were produced in the context of Bank policy dialogue and have since been used to propose alternative reform options.

EU Tax Law and Policy in the 21st Century

Author: Werner Haslehner,Georg Kofler

Publisher: Eucotax Series on European Tax

ISBN: 9789041188151

Category: Law

Page: 440

View: 2357

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About this book: EU Tax Law and Policy in the 21st Century provides a thorough description of recent and impending developments in EU direct and indirect tax legislation. Major changes in EU tax law demand an analysis of not just the current state of the field but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. What's in this book: Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: non-discrimination; state aid rules; fundamental freedoms; discretionary power of national tax authorities; tax competition in the internal market; cross-border exchange of tax information; corporate tax harmonization; EU and Member States' external relations; and the limits of judicial authority in tax policy. How this will help you: This book guides through the maze of many hundreds of cases in EU tax law to find the relevant outcome for concrete tax questions. As an authoritative, detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book is a welcome addition to the collection available to tax practitioners dealing with European tax matters, as well as to interested policymakers and academics.

Federal Income Taxation

Author: Joseph Bankman,Daniel N. Shaviro,Kirk J. Stark,Edward D. Kleinbard

Publisher: Wolters Kluwer Law & Business

ISBN: 1454887257

Category: Law

Page: 800

View: 953

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Building on and adding to the strengths of its predecessors, the new 17th Edition of Federal Income Taxation continues the legacy of its original authors, Boris Bittker, Lawrence M. Stone and William A. Klein, in presenting complex material in an easy to understand way. With leading tax scholars Bankman, Shaviro, Stark and now Kleinbard at the helm of this widely popular book, the book continues to offer an accessible format, bridging the gap between theory and practice, and presenting a variety of perspectives: historical, economic, political, and international. New cases have been added, including more recent older cases (such as Cesarini v. United States), and new chapters have been included on Public and Private Sphere, Debt, Economic Substance, and Law and Poverty.

Renewable Energy Law and Policy

Author: Jack Jacobs

Publisher: LexisNexis

ISBN: 1522114459

Category: Law

Page: N.A

View: 9031

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Renewable Energy Law and Policy covers the aspects of most renewable energy deals, including issues pertaining to structuring, real estate, finance, land use, contracts, environmental, corporate, tax, and securities law. As this nascent industry matures, and technology makes it increasingly more efficient to create electricity from the sun, wind, and geothermal resources, lawyers have begun seeing an increase in questions from landowners, project developers and non-renewable energy producers that are looking to grow in, or break into, the renewable energy sector. Legislators have also taken notice of the unprecedented potential and real growth over the last decade. This book helps practitioners, students, and laypeople navigate the complex and ever changing landscape of this new area of law. It was written to help the reader deal with this evolving reality by explaining the dynamics of the industry and the existing and developing regulatory and competitive environment. Among the important areas addressed are the following: • Legal and policy issues that impact the development, implementation and commercialization of renewable energy projects. • Structuring, land use, siting, and finance issues encountered by developers of renewable energy projects. • Investing in renewable energy projects. • Renewable energy development in other countries. • Building a renewable energy project. • Selling renewable energy. • Tips for drafting and negotiating key renewable energy documents

Federal Income Taxation

Author: Richard Schmalbeck,Lawrence Zelenak,Sarah B. Lawsky

Publisher: Wolters Kluwer Law & Business

ISBN: 1543802907

Category: Law

Page: 984

View: 9049

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Unique in its structure, Federal Income Taxation, Fifth Edition presents core materials that cover the basics of tax law and then offers supplemental "cells" at the end of the book that are self-contained units with more in-depth discussion of certain topics. Professors and students will benefit from: A thoroughly updated text that incorporates the extensive changes to the Code enacted by the Tax Cuts and Jobs Act of 2017 New cases reflecting developments since the previous edition. A new cell on the taxation of Bitcoin and other cryptocurrency. Core text (about 500 pages) that covers the leading cases and explains the substantive tax law that is essential to a basic understanding of federal income tax law and principles. Novel "Cells," self-contained, optional units at the end of the book that supplement the core text by presenting additional material and treating a limited number of topics in greater detail. Notes and questions providing background information and placing the cases and statutes in context. More than 150 problems throughout the core text and cells that challenge students to apply theory to specific situations. An annual "inflation supplement" issued every December that provides updated problems and answers to reflect inflation adjustments for the upcoming year, as well as updated tables where relevant.

The New Tax Law

How to Make It Work for You and Your Business

Author: Edward Lyon

Publisher: Createspace Independent Publishing Platform

ISBN: 9781983944161

Category:

Page: 108

View: 6840

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What would you do in your business with an extra $20,000, $50,000, or even $100,000 per year? Do you realize that may be how much you are needlessly overpaying in taxes every year? Are you satisfied with the taxes you pay? Are you confident you're taking ad-vantage of every available break? Are your tax and investment advisors giving you proactive advice for saving on your taxes? If you're like most business owners, your answers are "no," "no," and "huh?" How much do you think it is costing you? Most tax advisors aren't very proactive when it comes to saving their clients' money. They put the "right" numbers in the "right" boxes on the "right forms," and get them filed by the "right" deadlines. But then they call it a day. They do a perfectly fine job recording the history you give them. But wouldn't you prefer someone to help you write your future history? This book gives you the road map you need to navigate the Tax Cuts and Jobs Act of 2017, and how you can take advantage of those new rules to keep more of your what you make. In the end, it's what you keep that counts. But we're not just going to walk through the new rules here. We're going to go a step further and tell you how to take advantage of the most powerful strategy for paying less. We call it Strategic Tax Planning. In this book you'll discover: What the new law gives you & what it takes away, Pitfalls to avoid, Specific strategies for taking advantage of the most important changes. The New Tax Law: How To Make It Work For You And Your Business arms you with the proper understanding of how critical Strategic Tax Planning is, and the path to make it happen.

Corporate Tax Law

Structure, Policy and Practice

Author: Peter Harris

Publisher: Cambridge University Press

ISBN: 1107033535

Category: Law

Page: 597

View: 349

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A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice.

Examples & Explanations for Federal Income Tax

Author: Katherine Pratt

Publisher: Wolters Kluwer Law & Business

ISBN: 1454849568

Category: Law

Page: 636

View: 3103

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A favorite among successful students, and often recommended by professors, the unique Examples & Explanations series gives you extremely clear introductions to concepts followed by realistic examples that mirror those presented in the classroom throughout the semester. Use at the beginning and midway through the semester to deepen your understanding through clear explanations, corresponding hypothetical fact patterns, and analysis. Then use to study for finals by reviewing the hypotheticals as well as the structure and reasoning behind the accompanying analysis. Designed to complement your casebook, the trusted Examples & Explanations titles get right to the point in a conversational, often humorous style that helps you learn the material each step of the way and prepare for the exam at the end of the course. The unique, time-tested Examples & Explanations series is invaluable to teach yourself the subject from the first day of class until your last review before the final. Each guide: helps you learn new material by working through chapters that explain each topic in simple language challenges your understanding with hypotheticals similar to those presented in class provides valuable opportunity to study for the final by reviewing the hypotheticals as well as the structure and reasoning behind the corresponding analysis quickly gets to the point in conversational style laced with humor remains a favorite among law school students is often recommended by professors who encourage the use of study guides works with ALL the major casebooks, suits any class on a given topic provides an alternative perspective to help you understand your casebook and in-class lectures