Corporate Tax Law: Structure, Policy and Practice, Peter Harris
Старое издание
Автор: Harris Название: Corporate Tax Law ISBN: 1107033535 ISBN-13(EAN): 9781107033535 Издательство: Cambridge Academ Цена: 134110 T Наличие на складе: Поставка под заказ. Описание: Focusing on structural defects and how they are addressed in practice, this comprehensive and comparative analysis of corporate tax systems will challenge the most deep-thinking academics and policymakers, and should be considered a necessity by anyone engaging with corporate taxation.
Автор: Kraakman R. et al. Название: The Anatomy of Corporate Law. A Comparative and Functional Approach (3d ed.). ISBN: 0198724314 ISBN-13(EAN): 9780198724315 Издательство: Oxford Academ Рейтинг: Цена: 42230.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: The Anatomy, written by a team of eleven leading academics at top universities around the world, has established itself as the leading book in the field of comparative corporate law. Across the world, students and scholars, from undergraduates to well-established authorities, routinely consult this book as a starting point for their inquiries.
Автор: Cahn Andreas Название: Comparative Company Law ISBN: 1316637158 ISBN-13(EAN): 9781316637159 Издательство: Cambridge Academ Рейтинг: Цена: 77090.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: This text will appeal to students, lecturers and practitioners. Unlike any other, it combines comparative analyses of a broad range of topics in the company laws of Germany, the UK and the US with leading cases selected for their comparative value. It presents sophisticated comparative analysis in concise English.
Название: Tax Tables 2019 ISBN: 1526509342 ISBN-13(EAN): 9781526509345 Издательство: Bloomsbury Academic Цена: 47520.00 T Наличие на складе: Невозможна поставка. Описание: Compiled on the day of the Budget by our expert team and printed overnight so that practitioners have a portable and easy to resource containing all the tax rates and tables relating to the forthcoming tax year. Tax Tables 2019 provides a succinct commentary on the key provisions and clearly laid out tables of new rates and allowances announced in the October 2018 Budget.
Автор: Snape John Название: Landmark cases in revenue law ISBN: 1509912266 ISBN-13(EAN): 9781509912261 Издательство: Bloomsbury Academic Рейтинг: Цена: 105600.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors' extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.
Автор: Zhang Chen, Rasiah Rajah, Cheong Kee Cheok Название: Governing Corporate Tax Management: The Role of State Ownership, Institutions and Markets in China ISBN: 9811398313 ISBN-13(EAN): 9789811398315 Издательство: Springer Цена: 65210.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: 1.Introduction.- 2. Corporate Tax Management and Chinese Enterprises.- 3. Corporate governance and Firm Performance.- 4. Economic Reforms and Market Outcomes over Time.- 5. Corruption, Institutions and markets.- 6.Conclusions.
Автор: John Hiddleston Название: Automatic Exchange of Information Handbook ISBN: 1526516519 ISBN-13(EAN): 9781526516510 Издательство: Bloomsbury Academic Рейтинг: Цена: 158400.00 T Наличие на складе: Нет в наличии. Описание:
Automatic Exchange of Information Handbook is a practical guide to the automatic exchange of information rules legislation within the UK.
Covering the requirements of the OECD Common Reporting Standard (CRS), and the US Foreign Account Tax Compliance Act (FATCA) on financial institutions, this title helps to explain: - What the key jargon means - How to work out the status of an organisation under these rules (the definition of financial institutions may include professional firms, charities and trusts) - The potential penalties and other risks of non-compliance and how to minimise those risks - How to achieve compliance, including: - How to carry out the required due diligence - How to make a report The title summarises a brief history of AEOI, the impact of Brexit, who is affected and how, due diligence requirements, and more, as well as other issues including other forms of international information exchange such as anti-money laundering rules and bi-lateral double taxation treaties. Key points are clearly highlighted throughout for easy references and flowcharts are included to support some areas of commentary. This title is essential for tax advisers, accountants, tax lawyers, financial advisers and students studying for international tax qualifications. It will also be relevant for finance and management teams in organisations which fall under these rules in practice.
Brings the reader right up-to-date with the latest tax changes affecting loan relationships and derivative contracts.
Taxation of Loan Relationships and Derivative Contracts - Supplement to the 10th Edition gives detailed coverage with working examples of the major legislative changes that have been introduced in these areas since the publication of the 10th edition in 2017. It contains chapters dealing with: > OECD's Base Erosion Profit Shifting (BEPS) project, and its impact on UK tax system > Restrictions on interest deductibility contained in Finance (No 2) Act 2017 > Recasting of relief for carried-forward losses contained in Finance (No 2) Act 2017, including introduction of group relief for carried forward losses > Transfer pricing in the light of the BEPS
Rayney's Tax Planning for Family and Owner-Managed Companies 2020/21 is an invaluable source of money-saving guidance for anyone who advises or runs a family or owner-managed company. Widely recognised as the leading book on the subject, it examines an extensive variety of tax planning matters from the viewpoint of the company, its working and non-working shareholders, and its employees.
The 2020/21 edition has been updated to include the following: - Coverage of all key Covid-19 Government business support measures - Detailed review of both versions of the Job Retention Scheme - FA 2020 changes to the Business Asset Disposal Relief (previously known as Entrepreneurs' Relief) regime - Extension of off-payroll working to the private sector from 6 April 2021 - Increase in tapered annual allowance for pension contributions - Impact of Covid-19 on company share valuations - Covid-19 reliefs for employee benefits
Автор: Roger Gordon, Sarada Название: The Role of the Corporate Tax ISBN: 110874799X ISBN-13(EAN): 9781108747998 Издательство: Cambridge Academ Рейтинг: Цена: 19010.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Given the ease with which multinationals can evade tax, the existing corporate tax structure faces major pressures, as reflected in average statutory corporate tax rates halving in recent decades. This Element speculates on alternative tax structures that will avoid these problems.
Автор: Peter Rayney Название: Rayney`s Tax Planning for Family and Owner-Managed Companies 2022/23 ISBN: 1526523868 ISBN-13(EAN): 9781526523860 Издательство: Bloomsbury Academic Рейтинг: Цена: 179520.00 T Наличие на складе: Нет в наличии. Описание: Written by Peter Rayney, a past President of the CIOT, this book provides advice on a range of factors impacting the tax planning activity undertaken by most businesses.
The structure of the book enables reader to navigate quickly to an area of that interests them, whether it be the extraction of funds from the company, remuneration strategies or the treatment of benefits and expenses. All chapters contain practical worked examples to back up the guidance given. The commentary summarises the key planning points from the viewpoints of the company itself, the shareholders and in some instances the employees. Planning checklists appear at the end of all relevant chapters.
As well as reflecting recent HMRC guidance and relevant case decisions, the content is updated in line with the provisions bought in by Finance Act 2022. It also includes relevant temporary tax and financial assistance given by the Government during the Covid-19 pandemic.
Автор: Paolo de Renzio Название: A Taxing Journey How Civic Actors Influence Tax Policy ISBN: 1350344613 ISBN-13(EAN): 9781350344617 Издательство: Bloomsbury Academic Рейтинг: Цена: 89760.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: This open access book examines how civic organizations can influence tax policy and administration in ways that benefit ordinary citizens, through in-depth case studies from a wide range of countries including France, Guatemala, Kenya, Mexico, Philippines, Uganda, and the United States. These cases demonstrate the ways in which civic coalitions have crafted convincing narratives and used creative strategies to change the political incentives of policymakers and yield more equitable tax reform. The cases cover a wide range of types of tax reform, from taxes on specific items like fuel, tobacco and mobile money applications, to personal and corporate income taxes. They also highlight the use of a variety of approaches by civic actors—such as media campaigns, advocacy with legislators, and strategic litigation—to influence policy. These examples, covering a range of lower and higher income countries, across many aspects of tax systems, give us useful examples to build on, demonstrating that citizens everywhere can influence tax policy and ultimately secure fairer societies.The ebook editions of this book are available open access under a CC BY 4.0 licence on www.bloomsburycollections.com.
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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