Fundamentals of Corporate Taxation, Stephen Schwarz, Daniel Lathrope

Автор: Lynne Oats
Название: Principles of International Taxation
ISBN: 1526501694 ISBN-13(EAN): 9781526501691
Издательство: Marston Book Services
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Цена: 145200.00 T
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Описание: Principles of International Taxation, Sixth Edition is a highly accessible text which provides a clear introduction to international taxation as well as more in-depth material on many essential areas of the subject. Whilst using some examples from the UK tax system, the book presents its material in a global context, explaining the variety of approaches used around the world to deal with the key issues that arise in international tax. Principles of International Taxation deals with the legal issues and planning points central to international taxation, using simple examples and diagrams throughout to aid the reader’s understanding. Lists of further reading are given at the end of each chapter, making the book suitable for academic as well as professional use. This is an essential title for lawyers and accountants practising in the area of international tax, candidates studying for Paper 1 of the Advanced Diploma in International Tax and for both postgraduate and undergraduate university students. "An excellent book, pitched at just the right level" Richard Teather Senior Lecturer in Tax Law Bournemouth University

Автор: Rebecca Cave
Название: Bloomsbury`s Tax Rates and Tables 2018/19: Budget Edition
ISBN: 1526506289 ISBN-13(EAN): 9781526506283
Издательство: Bloomsbury Academic
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Цена: 26400.00 T
Наличие на складе: Нет в наличии.
Описание: Bloomsbury's Tax Rates and Tables 2018: Budget Edition provide comprehensive, post-Budget coverage of the new revised tax rates, allowances and reliefs, following the Autumn 2017 Budget. Covers the following: Personal Taxation; Expenses and Benefits; Payroll Matters; Shares and Share Options; Pensions and Investments Business Profits Taxation of Companies Capital Gains Tax Inheritance Tax, Gifts and Deceased Estates, Capital Allowances Stamp Taxes VAT Other Taxes and Duties National Insurance Contributions Tax Credits and State Benefits Statutory Payments; HMRC Penalties, Interests and Powers; Scottish Taxes; International Issues

Автор: Stephen Schwarz, Daniel Lathrope, Brant Hellwig
Название: Fundamentals of Partnership Taxation
ISBN: 1634596013 ISBN-13(EAN): 9781634596015
Издательство: Mare Nostrum (Eurospan)
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Цена: 243010.00 T
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Описание: The tenth edition of this widely used casebook continues its long tradition of teaching the ""fundamentals"" of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, and a rich mix of original source materials to accompany the code and regulations.

Автор: Stephen Schwarz, Daniel Lathrope, Brant Hellwig
Название: Fundamentals of Business Enterprise Taxation
ISBN: 163459603X ISBN-13(EAN): 9781634596039
Издательство: Mare Nostrum (Eurospan)
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Цена: 254100.00 T
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Описание: Offered as an alternative to the authors’ widely used separate texts on corporate and partnership tax, the Sixth Edition of this comprehensive casebook continues its tradition of providing an integrated approach to teaching the “fundamentals” of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, selective discussion of tax policy issues, and a rich mix of original source materials to accompany the Code and regulations.Important highlights of the Sixth Edition include:Coverage of all significant C corporation and partnership developments since the last edition, including the impact of the now permanent higher marginal individual tax rates and the 3.8% net investment income tax; new legislation blocking tax-free spin-offs of REITs; final regulations on § 336(e) elections, Type F reorganizations, noncompensatory options, and partnership allocations where interests change during the year; and new proposed regulations on § 355 corporate divisions, partnership liabilities, § 751(b) disproportionate distributions, and disguised payments for services as applied to investment management fee waivers and similar strategies to convert ordinary income to capital gain.Updated and reorganized discussion of the continuity of proprietary interest doctrine in tax-free reorganizations.Integrated materials related to compensating the service partner in a new and fully updated self-standing chapter.Shorter separate chapters on partnership allocations, allocation of partnership liabilities, income-shifting safeguards, partner-partnership property transactions, liquidating distributions, and partnership terminations and mergers.A new case (Canal Corporation v. Commissioner) illustrating a successful IRS attack on the debt-financed distribution gain deferral strategy.Updated discussion of business enterprise tax policy issues, including a new overview of issues affecting U.S. multinational corporations, the latest prospects and options for comprehensive tax reform, and the ongoing debate on taxing partnership “carried interests.”A completely updated chapter on S corporations, incorporating temporary Code provisions made permanent and final regulations on the basis of indebtedness of S corporations to their shareholders, and expanded coverage of employment tax issues affecting S corporation owners who are active in the business.

Автор: Anne-Marie Rhodes
Название: Fundamentals of Federal Estate, Gift, and Generation-Skipping Taxes: Cases and Materials
ISBN: 1634607627 ISBN-13(EAN): 9781634607629
Издательство: Mare Nostrum (Eurospan)
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Цена: 231930.00 T
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Описание: Presents transfer taxation to law students in a clear, logical, and engaging manner. Although tax is statutory, the primary theory underlying this text is that case law makes tax law understandable to students. The primary objective is to have students learn and, therefore, the book does not attempt to hide the ball, as the material itself is difficult enough.

Автор: James Freeland, Daniel Lathrope, Stephen Lind, Richard Stephens
Название: Fundamentals of Federal Income Taxation - CasebookPlus
ISBN: 1634608887 ISBN-13(EAN): 9781634608886
Издательство: Mare Nostrum (Eurospan)
Цена: 276270.00 T
Наличие на складе: Невозможна поставка.
Описание: Adopted at over 100 schools, this casebook provides detailed information on federal income taxation, with specific assignments to the Internal Revenue Code, selected cases, and administrative rulings from the Internal Revenue Service. The revised and updated Eighteenth Edition retains the book's long standing format and much of its prior materials, but it is updated to reflect recent events including all legislative developments, especially the Protecting Americans from Tax Hikes Act of 2015 (Pub. L. 114-113).The new edition contains coverage of updated tax rates, the permanent extension of various tax provisions, final regulations on capitalization, the Ninth Circuit's opinion in Voss v. Commissioner, and IRS guidance on the tax rules for same-sex married couples. The Eighteenth Edition also features revised and reorganized coverage of: (1) the cost recovery system, (2) the cash and accrual methods of tax accounting, and (3) the tax treatment of original issue discount and the time value of money provisions.With CasebookPlus you'll receive a print book, lifetime digital access to a downloadable eBook, 12-month online access to self-assessment quizzes tied to the casebook, leading study aids, Gilbert® Law Dictionary and an outline starter.eBook and Learning Library - Lifetime digital access to a downloadable eBook, 12-month online access to self-assessment quizzes tied to the casebook, leading study aids, Gilbert® Law Dictionary and an outline starter. Learning Library - 12-month online access to self-assessment quizzes tied to the casebook, leading study aids, Gilbert® Law Dictionary and an outline starter.

Автор: Christopher B. McLaughlin
Название: Fundamentals of Property Tax Collection Law in North Carolina
ISBN: 1560116811 ISBN-13(EAN): 9781560116813
Издательство: Mare Nostrum (Eurospan)
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Цена: 60990.00 T
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Описание: This book addresses the practical and legal issues involved in the administration and collection of property taxes within the state. Presented in a question-and-answer format, it covers such important matters as deferred taxes, tax liens, levy and sale, discovery and immaterial regularities, attachment and garnishment, refunds and releases, set-off debt collection, foreclosures, and bankruptcy. A discussion of the collection of other taxes and fees also is presented, as is a calendar of dates and tax deadlines. The book reflects all major legislative changes to the Machinery Act and related statutes through June 2011.Several chapters in the book were previously published in the School of Government 's Property Tax Bulletin series. While those bulletins will remain available free of charge on the School of Government's website, their content has been updated and expanded for publication in the book.This book updates and replaces previous editions of Property Tax Collection in North Carolina. The most recent edition published in 1998 and supplemented in 2000 was written by William A. Campbell. Professor Campbell's enduring scholarship served as both a foundation and an inspiration for this new title.