Tax Law Design and Drafting, Volume 1 PDF Download
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Author: Mr.Victor Thuronyi
Publisher: International Monetary Fund
ISBN: 9781557755872
Category : Business & Economics
Languages : en
Pages : 534
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Book Description
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Author: Mr.Victor Thuronyi
Publisher: International Monetary Fund
ISBN: 9781557755872
Category : Business & Economics
Languages : en
Pages : 534
Get Book Here
Book Description
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Author: A.J. Bakker
Publisher:
ISBN: 9789087226541
Category :
Languages : en
Pages :
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Book Description
Author:
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 112
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Book Description
Author: David Hay
Publisher: Routledge
ISBN: 1136210350
Category : Business & Economics
Languages : en
Pages : 387
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Book Description
Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
Author: David Robert Dilley
Publisher:
ISBN:
Category :
Languages : en
Pages : 826
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Book Description
Author: United Nations
Publisher: United Nations Publications
ISBN: 9789211614275
Category : Accounting
Languages : en
Pages : 0
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Book Description
This publication is one of a series of handbooks prepared by the United Nations Statistics Division (UNSD) to help countries, particularly developing countries, implement the 1993 system of national accounts (SNA). It attempts to cover the conceptual and practical aspects of linking business accounts to national accounts through countries' experiences. The handbook aims to provide a general guide to business accounts and the possibility of linking items in them to SNA concepts allowing for local rules and regulations. It cannot provide a set of concrete and detailed international guidelines due to the diversity of business account standards among countries and the extent to which business accounts are made available to statisticians. The main target audiences for this handbook are staff responsible for the compilation of national accounts although it is also a useful reference tool for those who prepare statistics for the preparation of national accounts.
Author: Thomas R. Prince
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 288
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Book Description
Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 534
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Book Description
Author: William Andrew Paton
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 1036
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Book Description
Includes section "Reviews".
Author: John R. Graham
Publisher: Now Pub
ISBN: 9781601986122
Category : Business & Economics
Languages : en
Pages : 176
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Book Description
Accounting for Income Taxes is the most comprehensive review of AFIT research. It is designed both to introduce new scholars to this field and to encourage active researchers to expand frontiers related to accounting for income taxes. Accounting for Income Taxes includes both a primer about the rules governing AFIT (Sections 3-4) and a review of the scholarly studies in the field (Sections 5-8). The primer uses accessible examples and clear language to express essential AFIT rules and institutional features. Section 3 reviews the basic rules and institutional details governing AFIT. Section 4 discusses ways that researchers, policymakers, and other interested parties can use the tax information in financial statements to better approximate information in the tax return. The second half of the monograph reviews the extant scholarly studies by splitting the research literature into four topics: earnings management, the association between book-tax differences and earnings characteristics, the equity market pricing of information in the tax accounts, and book-tax conformity. Section 5 focuses on the use of the tax accounts to manage earnings through the valuation allowance, the income tax contingency, and permanently reinvested foreign earnings. Section 6 discusses the association between book-tax differences and earnings characteristics, namely earnings growth and earnings persistence. Section 7 explores how tax information is reflected in share prices. Section 8 reviews the increased alignment of accounting for book purposes and tax purposes. The remainder of the paper focuses on topics of general interest in the economics and econometric literatures. Section 9 highlights some issues of general importance including a theoretical framework to interpret and guide empirical AFIT studies, the disaggregated components of book-tax differences and research opportunities as the U.S. moves toward International Financial Reporting Standards (IFRS). Section 10 discusses econometric weaknesses that are common in AFIT research and proposes ways to mitigate their deleterious effects.
