Taxation and culture, Livingston, Michael A.

Название: Cambridge handbook of compliance
ISBN: 1009280120 ISBN-13(EAN): 9781009280129
Издательство: Cambridge Academ
Рейтинг:
Цена: 36950.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Combining conceptual insights with empirical data, this handbook explains what compliance is, what mechanisms and interventions shape it, how it is studied, and how it functions in practice across different sectors. It is for academics studying compliance and regulation and professionals managing compliance systems or forms of regulatory oversight.

Автор: Brownlee
Название: Federal Taxation in America
ISBN: 1107492564 ISBN-13(EAN): 9781107492561
Издательство: Cambridge Academ
Рейтинг:
Цена: 29570.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book provides an inviting, compact and comprehensive history of American taxation that assists in understanding contemporary tax issues. It also offers scholars, graduate students and advanced undergraduates in history, political science, sociology, economics and law an interdisciplinary interpretation of that history.

Автор: Lee, Mackenzi,
Название: Taxation and Tax Policy
ISBN: 0877667527 ISBN-13(EAN): 9780877667520
Издательство: ABEBOOKS
Рейтинг:
Цена: 71450.00 T
Наличие на складе: Есть
Описание: Europe`s Income, Wealth, Consumption, and Inequality offers a novel approach to the analysis of social and economic trends, and the resulting book identifies major policy challenges applicable in the EU and beyond. Georg Fischer, Robert Strauss, and their contributors focus on explaining how policy makers and the media focus on national trends to measure progress among the nations in Europe.

Название: A Comparative Analysis of Tax Administration in Asia and the Pacific: 2020 Edition
ISBN: 9292618644 ISBN-13(EAN): 9789292618643
Издательство: Mare Nostrum (Eurospan)
Рейтинг:
Цена: 33440.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This publication provides information on revenue bodies in Asia and the Pacific to support efforts of developing member countries to strengthen their tax administration systems.

Improved tax systems can help countries in the region generate the resources needed to implement the Sustainable Development Goals. In this publication, current tax administration practices of 34 economies are presented. It also includes an analysis of the administrative frameworks, practices, and performance of revenue bodies. The analysis was largely based on survey data gathered by the Asian Development Bank in collaboration with the Organisation for Economic Co-operation and Development and the International Monetary Fund.

Автор: Devereux, Michael P. (director Of The Oxford University Centre For Business Taxation And Professor Of Business Taxation, Director Of The Oxford Univer
Название: Taxing profit in a global economy hardba
ISBN: 0198808062 ISBN-13(EAN): 9780198808060
Издательство: Oxford Academ
Рейтинг:
Цена: 139920.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becoming increasingly clear that the fundamental structural weaknesses in the system will remain.

This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it.

A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers.

Stepping back from current political debates on combatting profit shifting and how taxing rights over the profits of the digitalized economy should be allocated, this book undertakes a fundamental review of the existing international system of taxing business profit. It argues that the existing system is fundamentally flawed, and that there is a need for radical reform.

Автор: Chris Erwood
Название: Agricultural, Business and Heritage Property Relief
ISBN: 1526515202 ISBN-13(EAN): 9781526515209
Издательство: Bloomsbury Academic
Рейтинг:
Цена: 147840.00 T
Наличие на складе: Нет в наличии.
Описание: An expert guide to the rules of inheritance tax relief for business, farm, woodland and heritage property, and the only book on the market to cover all these reliefs in the same volume. It discusses everyday situations that are likely to be encountered in practice and provides guidance on compliance, along with tips for saving clients' tax. It also contains numerous examples of pitfalls to avoid in this complex area of tax law. This new edition covers the following developments: - Revised HMRC guidance and interpretation on holding companies, LLPs, farmhouses and the level of discount, qualifying shares and clawback available - Changes to the main residence nil rate band and the effect of business and agricultural reliefs and spouse exemptions - Alignment of IHT/Estate Duty on heritage property - More interest in heritage property relief, prompting more practical discussions/examples/crossover for farmhouses. Numerous important cases are also referenced including these recent decisions: - Graham (Deceased) v Revenue & Customs [2018] UKFTT 306 (TC) (on whether holiday letting arrangements were mainly a business of holding investments) - Vigne (Deceased, Personal Representative of The Estate of) v Revenue and Customs [2017] UKFTT 632 (TC) (on whether a business did not consist ‘wholly or mainly of making or holding investments’) - Williams & Ors v Revenue and Customs [2018] UKFTT 136 (TC) (on whether rental payments were deductible from the value of the business).

Название: Advances in taxation
ISBN: 183909186X ISBN-13(EAN): 9781839091865
Издательство: Emerald
Рейтинг:
Цена: 112470.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: In the latest volume of Advances in Taxation, series editor John Hasseldine presents studies from expert contributorsexploring topics such as: corporate tax planning, tax-related accounting misstatements and uncertain tax positions, financial statement readability, the tax effects of a major pension scheme change, and non-professional investor and taxpayer judgments and perceptions.

Reporting peer-reviewed research contributions from North America and the U.K., this volume is essential reading for those looking to keep abreast of the most recent research, including empirical studies using a variety of research methods from different institutional settings and contexts.

Автор: Andrew Parkes
Название: Bloomsbury Professional Tax Insight - Withholding Tax
ISBN: 152651575X ISBN-13(EAN): 9781526515759
Издательство: Bloomsbury Academic
Рейтинг:
Цена: 52800.00 T
Наличие на складе: Нет в наличии.
Описание: UK withholding tax is a method of collecting tax at source from the person who makes a payment instead of raising an assessment on the recipient. It is is an effective way for tax authorities (HMRC) to collect tax. It passes the administrative burden onto the person making the payment (the payer) to: - withhold the appropriate amount of income tax from the payment - account for such tax to HMRC - submit returns to HMRC containing information on the amounts paid and withheld in respect of UK tax, and issue tax statements or certificates to the recipient informing them of the amount of the payment and the amount of the tax deducted even though the tax is due in respect of income belonging to the recipient. As a general rule, UK domestic law requires companies making payments of interest to withhold tax at 20% Withholding tax is an income tax that often affects companies. It doesn’t fit neatly into publications aimed at income tax, where corporation tax practitioners may miss it, or corporation tax, as it is strictly income tax and has relevance for individuals. Covers the following issues: - Interest, covering the domestic withholding requirement, then moving on to consider how the recipient may claim a reduction or repayment, considering the role of double taxation treaties and, for now, the EU Interest and Royalties Directive (under UK law, a company may have a duty to withhold tax in relation to the payment of either interest or royalties. - Royalties; the obligation to withhold , and moving on to consider how the tax to be withheld can be reduced or repaid. The role of double taxation treaties and the EU directive will also be covered here. - How withholding tax relates to dividends. - Discussion of the Offshore Receipts in respect of Intangible Property regime. This is not strictly a withholding tax, but the regime has its roots in the royalties withholding tax rules. - The possible impact of Brexit will be covered where relevant. The guidance is illustrated by the use of diagrams and flow charts and case studies. Relevant case summaries are referenced throughout.

Автор: Julie Butler
Название: Tax Planning for Farm and Land Diversification
ISBN: 1526515334 ISBN-13(EAN): 9781526515339
Издательство: Bloomsbury Academic
Рейтинг:
Цена: 179520.00 T
Наличие на складе: Нет в наличии.
Описание: Increasingly those running a farming business need to look closely at opportunities to diversify their revenue streams as the more traditional activities become less sustainable on their own. This title is written for the accountants, tax advisers and others who have these businesses or individuals as their clients. It explores the tax planning opportunities available in different circumstances such as re-use of redundant buildings and planting more woodland. Relevant cases are considered throughout as is the increasing focus of HMRC towards the reliefs available to farmers. The sixth edition covers a number of important new developments: - the Agriculture Bill 2019-20 which has the main aims of reforming UK agriculture policy, replacing the current subsidy system, supporting land-owners and farmers in the transition away from the Common Agricultural Policy and introducing a new Environmental Land Management scheme - the results of the consultation on tenancy reform - New CGT returns from 5 April 2020 (need for a 30-day disclosure) - The new Annual Investment Allowance set at ?1 million - Implications from the pressure to plant more trees (and promise of more subsidies) to increase the profitability of woodland - The tax impact of ‘rewilding’ and ‘agroforestry’

Автор: M M Sury
Название: Public Economics
ISBN: 8177085026 ISBN-13(EAN): 9788177085020
Издательство: Gazelle Book Services
Рейтинг:
Цена: 134410.00 T
Наличие на складе: Поставка под заказ.
Описание: Governments are big and important in modern times. People depend on their government to protect themselves against external aggression, internal disorders, pollution, epidemics, social injustice, exploitation, unemployment and poverty. Furthermore, a government is expected to: (a) provide educational, medical and housing facilities, (b) build roads, bridges and communication networks, (c) ensure personal freedom and enforcement of contracts, and (d) maintain democratic institutions and cordial relations with foreign countries. Furthermore, present day economies are complex and hence need constant monitoring on the part of the government to deal with such economic problems as inflation, recession, and deficit in the balance of payments. Hence, active participation of the government in the economic life of a country is recognised by economists the world over. Modern governments are equipped with several powers to influence the working of an economy directly and indirectly. A government may participate in economic activities directly by assuming the role of a producer, banker, transporter and distributor. It may influence production and consumption of commodities through regulatory measures during emergencies like a war. Governments can also influence the level and pattern of production and consumption indirectly through fiscal, monetary, industrial and commercial policies. Public economics is the study of government policy from the viewpoint of equity and economic efficiency. It deals with the modes of government intervention and its implications for mobilization and allocation of resources, distributive justice and economic growth in an economy. Hence, the subject involves formal analysis of taxation and public expenditure policies of the government. In addition, it also includes the study of public goods, market failures, externalities and the problem of free-riding. This book explains various aspects of public economics in simple, lucid and non-technical language. It would connect teachers and students of the subject to the basic concepts, components and processes of public economics. The book contains 30 chapters which have been organized into 2 parts. Part I (chapters 1 to 11) is titled Public Economic Theory. It provides conceptual and analytical clarity as regards fiscal policy, economics of public goods, problems and solutions of externalities, and basic principles of taxation. Part II (chapters 12 to 30) is titled Indian Public Finances. It explains and examines the tax system in India [including the recently introduced goods and services tax (GST)], theory of public expenditure, public expenditure in India, sources and management of public debt in India, government budgeting procedures and fiscal federalism in India.

Автор: Charles W, Swenson, John E, Karayan, Joseph Neff, Sanjay Gupta
Название: State and Local Taxation: Principles and Planning
ISBN: 1604270950 ISBN-13(EAN): 9781604270952
Издательство: Mare Nostrum (Eurospan)
Рейтинг:
Цена: 58480.00 T
Наличие на складе: Нет в наличии.
Описание: In recent years, stunning advances in telecommunications, capital mobility, and distribution channels have not only greatly increased the number of transactions and ventures subject to multiple taxation, but also have made it easier - for those who know what to look for - to plan around such taxes. Tax and legal professionals, entrepreneurs, and business managers must have a fundamental understanding of the state and local tax implications of key transactions. Those who are able to identify state and local tax issues also can make more effective use of tax consultants because challenges and opportunities can be spotted as they arise before basic negotiations are concluded and the outline of the deal solidified.

Written by a team of CPAs, professors, and tax lawyers with over 120 years of combined experience, State and Local Taxation: Principles and Planning, Third Edition, covers the important tax issues of today's global business environment. The authors draw upon numerous real-life examples to identify and explain the fundamental principles of state and local taxation and how to incorporate these principles into strategic business planning. Key Features:

• Shows how to identify state and local tax issues and spot challenges and opportunities as they arise
• Details the principles of multi-state taxation and provides an understanding of their effect on business operations
• Explores the role of state and local tax issues in a strategic business environment and dis-cusses taxation from a strategic planning perspective
• Explains the economic implications of management decisions involving the application of tax laws
• Presents an overview of major state and local taxes including income tax, sales tax, property tax, and employment taxes
• WAV offers instructional material for classroom use

Автор: Lymer, Andy Oats, Lynne
Название: Taxation:policy and practice 2020/21 - 27th edition
ISBN: 1906201552 ISBN-13(EAN): 9781906201555
Издательство: Неизвестно
Рейтинг:
Цена: 55130.00 T
Наличие на складе: Нет в наличии.
Описание: Fully updated for the 2020-21 tax year, this book continues to provide coverage of the UK`s tax system as it has for 27 years. As the most widely used UK University tax textbook it is an excellent general introduction to this topic.