Taxation In Theory And Practice: Selected Essays Of George R. Zodrow, Zodrow George R
Автор: Riccardi Название: China–Europe Tax Treaties ISBN: 9811935629 ISBN-13(EAN): 9789811935626 Издательство: Springer Рейтинг: Цена: 121110.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: This book covers the Tax Treaties which The People`s Republic of China has signed with various nations of the European Region.
Автор: Whittington, Geoffrey Название: Profitability, Accounting Theory and Methodology ISBN: 0415376440 ISBN-13(EAN): 9780415376440 Издательство: Taylor&Francis Рейтинг: Цена: 183750.00 T Наличие на складе: Есть у поставщика Поставка под заказ.
Автор: Prof. Dr. Lutz Johanning; Christian Funke Название: Selected Essays in Empirical Asset Pricing ISBN: 3834911429 ISBN-13(EAN): 9783834911421 Издательство: Springer Рейтинг: Цена: 46570.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Research in empirical asset pricing has - fostered by the availability of new databases - become an important field of research within the last three decades. This kind of - search contributes to the ongoing and exciting debate between the neoclassical and the behavioral explanation of asset pricing and can help to better explain the evolvement of asset prices in capital markets. Research in empirical asset pricing requires multiple competences: a sound - derstanding of capital markets, market designs, trading processes, and asset pricing models, a superior handling of large databases, and efficient programming skills. Chr- tian Funke lives up to this challenge and his doctoral thesis comprises of three important essays in empirical asset pricing. In the first essay, Christian investigates the long term performance of rival c- panies related to acquisition targets. He documents an underreaction of capital markets to the information contained in M&A announcements. Following large rival gain events due to positive information signaling and large rival loss events due to the negative competitive effects of the transaction, he observes a return drift for up to 12 months after the announcement. The second essay documents a strong and prevalent drift in long-term industry returns after M&A announcements. Specifically, industries that experience positive - erage announcement reactions continue to do well in the future, while industries that experience negative average announcement reactions continue to do poorly. The e- dence suggests that capital markets underreact to the industry-wide information p- vided by merger announcements.
Автор: Einaudi Название: Luigi Einaudi ISBN: 1403947775 ISBN-13(EAN): 9781403947772 Издательство: Springer Рейтинг: Цена: 121110.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Includes a selection of Luigi Einaudi`s works in English. His writings prove his contribution to economics during his career as economist, historian and policy-maker. His writings on money, and on political and economic liberalism are enlivened by a down-to-earth conception of the market, and grounded in historical and institutional knowledge.
Автор: L. Einaudi; R. Faucci; R. Marchionatti Название: Luigi Einaudi ISBN: 1349524727 ISBN-13(EAN): 9781349524723 Издательство: Springer Рейтинг: Цена: 83850.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Luigi Einaudi made an outstanding contribution to economics during his long career as economist, historian and policy-maker. This book makes an important selection of his works available in English for the first time. Topics covered include: taxation of consumption rather than income; European unity; and political and economic liberalism.
Автор: Wright, Robert E. Название: Portugal in a european context ISBN: 3031062264 ISBN-13(EAN): 9783031062261 Издательство: Springer Рейтинг: Цена: 158380.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Although Portugal was one of the first European states with stable borders, the process of the making of a Portuguese fiscal state still remains to be studied in detail. This volume brings together studies on the development of the Portuguese fiscal state within a comparative perspective in relation to other kingdoms across Europe, such as Castile and Aragon, England, Tuscany, the Papal States, Holland and France, in order to bring Portugal into the broader and comparative international debate about the development of the fiscal state. As a very distinctive case, Portugal remains understudied and underrepresented in the broader literature on the development of fiscal states. There are relatively few studies on the building of a fiscal state in Portugal that are accessible to an international audience. This book will make a fundamental contribution to this field, which is still full of untapped potential. It will combine the latest theory and comparative context with a detailed reconstruction of Portuguese state finance, taking a longer chronological frame that follows its development from the medieval through to the early modern period. It will also make the latest research from Portuguese scholars available to a wider, international audience, and will be of particular interest to researchers and students of financial and economic history.
Автор: George Hardy Название: Taxation of Company Reorganisations ISBN: 1847665306 ISBN-13(EAN): 9781847665300 Издательство: Bloomsbury Academic Цена: 132000.00 T Наличие на складе: Невозможна поставка. Описание: This practical day-to-day guide to the tax provisions of commercial reorganisations and reconstructions enables tax practitioners working in this increasingly important area of UK taxation to accurately negotiate their clients' commercial reorganisation transactions. This new edition is fully revised and updated and covers new legislation relating to the latest implementation of EU Directives into UK tax law. The authors provide clear analysis of all relevant legislation, including the technical and practical consequences of commercial transactions, along with information on transactions of all sizes, from major corporate groups to owner-managed businesses. An essential reference source for tax advisers who need to offer clear guidance to client companies that are reorganising, amalgamating or demerging. Contents: Introduction; Part 1: Basic rules: Corporation tax and chargeable gains; Stamp taxes; Value added tax; EU Legislation; Part 2: Reorganisations: Introduction to reorganisations; Reorganisations of share capital; Conversions of securities; Part 3: Deemed reorganisations: Introduction to deemed reorganisations; Share-for-share exchanges; Exchanges involving QCBs; Earn-outs; Interaction with substantial shareholdings exemption; Interactions with other legislation; Reorganisations: Anti-avoidance and clearances; Clearances; Part 4: Reconstructions: Introduction to reconstructions; Definition of 'reconstruction'; Company compromises or arrangements; The UK reconstruction reliefs; Part 5: Mergers: UK company mergers; Cross-border mergers; Part 6: Demergers: Introduction to demergers; Demergers: Legal background; Liquidation distributions; Exempt distributions; 'Return of capital' demergers; EU cross-border demergers; Part 7: Branch incorporations: Incorporation of non-UK branches; EU branch incorporations.
Автор: Harcourt G. Название: On Skidelsky`s Keynes and Other Essays: Selected Essays of G. C. Harcourt ISBN: 134932986X ISBN-13(EAN): 9781349329861 Издательство: Springer Рейтинг: Цена: 46570.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: On Skidelsky`s Keynes and Other Essays is a collection of essays, biographies, review articles and tributes, focusing on the lives and times of the Cambridge School of Economists, and the immense contribution that these thinkers, including the author, made to the discipline.
Автор: Buchanan Название: Fiscal Theory And Political Economy ISBN: 1469619121 ISBN-13(EAN): 9781469619125 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 41580.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: This important collection of eight interrelated essays fills a gap in English-language literature in public finance and fiscal theory. The author consistently emphasizes the central role of collective decision making in fiscal theories as well as the methodological setting in which positive proportions in fiscal theory must be developed.
Автор: Pete Miller, George Hardy Название: Taxation of Company Reorganisations ISBN: 1526511495 ISBN-13(EAN): 9781526511492 Издательство: Bloomsbury Academic Рейтинг: Цена: 158400.00 T Наличие на складе: Невозможна поставка. Описание:
Taxation of Company Reorganisations, Sixth Edition is an essential reference source for tax advisers which covers the basic rules of corporation tax and capital gains, reorganisations, share exchanges and other deemed reorganisations, reconstructions, mergers, demergers and branch incorporations, as well as cross-border transactions.
Written by authors with more than fifty years' experience of dealing with clients from small owner-managed businesses to multinational corporate groups, this title includes guidance on the full range of corporate transactions and is applicable to a wide number of organisations. While there is comprehensive coverage of the technical and theoretical meaning of the legislation, the authors have also drawn on their vast practical experience, derived from many years of transaction-based work. This Sixth Edition has been brought fully up to date with recent Finance Acts including FA 2019 and the proposals for FA 2020 that were published in July 2019. It has been reviewed for company and European law and has been updated in relation to the following: - Changes to substantial shareholding exemptions in Finance (No. 2) Act 2017 - Changes to EIS, SEIS and VCT investment schemes in FA 2018 - The introduction of LBTT in Scotland and LTT in Wales - Stamp duty changes proposed for FA 2020 - Enhanced material on the taxation of goodwill and loan relationships on a reorganisation Cases updated since the last edition include: - Gallaher Ltd v Revenue and Customs Commissioners 2019] UKFTT 207 (TC) (on application of s171 TCGA 1992) - Hancock 2019] 1 WLR 3409 (Supreme Court decision) - Trigg 2018] EWCA Civ 17 (Court of Appeal decision)
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