Author: Australia
Publisher: CCH Australia Limited
ISBN: 1921701390
Category : Income tax
Languages : en
Pages : 2753
Book Description
Provides a comprehensive consolidation of Australian income tax and related legislation, updated and consolidated for all amendments to 1 January 2011.
Australian Income Tax Legislation 2011: Taxation Administration Act
Author: Australia
Publisher: CCH Australia Limited
ISBN: 1921701390
Category : Income tax
Languages : en
Pages : 2753
Book Description
Provides a comprehensive consolidation of Australian income tax and related legislation, updated and consolidated for all amendments to 1 January 2011.
Publisher: CCH Australia Limited
ISBN: 1921701390
Category : Income tax
Languages : en
Pages : 2753
Book Description
Provides a comprehensive consolidation of Australian income tax and related legislation, updated and consolidated for all amendments to 1 January 2011.
Australian Income Tax Legislation, 2012, Vol 1
Author:
Publisher: CCH Australia Limited
ISBN: 1922010863
Category :
Languages : en
Pages : 2545
Book Description
Publisher: CCH Australia Limited
ISBN: 1922010863
Category :
Languages : en
Pages : 2545
Book Description
Australian Income Tax Legislation, 2012, Vol 3
Author:
Publisher: CCH Australia Limited
ISBN: 192201088X
Category :
Languages : en
Pages : 2625
Book Description
Publisher: CCH Australia Limited
ISBN: 192201088X
Category :
Languages : en
Pages : 2625
Book Description
Australian Income Tax Legislation, 2012, Vol 2
Author:
Publisher: CCH Australia Limited
ISBN: 1922010871
Category :
Languages : en
Pages : 5200
Book Description
Publisher: CCH Australia Limited
ISBN: 1922010871
Category :
Languages : en
Pages : 5200
Book Description
The Routledge Handbook of Taxation and Philanthropy
Author: Henry Peter
Publisher: Routledge
ISBN: 1000514242
Category : Business & Economics
Languages : en
Pages : 759
Book Description
The Routledge Handbook of Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to provide a better understanding of whether, why, and how philanthropic initiatives, understood as voluntary contributions for the common good, can and should be fostered by states through tax incentives. The topic has been addressed from a multidisciplinary and multicultural perspective – covering neuroeconomics, sociology, political science, psychology, affective sciences, philosophy, behavioral economy, and law – because of its global and multifaceted nature. It also contains the OECD report on Taxation and Philanthropy released in November 2020, which was prepared in this context as a result of a collaboration with the Geneva Centre for Philanthropy of the University of Geneva. The book is divided into four sections, exploring, respectively, the justification of tax incentives for philanthropy, theoretical and empirical insights about taxes, efficiency and donor behavior in that context, and tax incentives for cross-border philanthropy and for hybrid entities and social entrepreneurship. It is believed that this volume will be a landmark yet only the beginning of a journey in which a lot remains to be studied, learned, and said.
Publisher: Routledge
ISBN: 1000514242
Category : Business & Economics
Languages : en
Pages : 759
Book Description
The Routledge Handbook of Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to provide a better understanding of whether, why, and how philanthropic initiatives, understood as voluntary contributions for the common good, can and should be fostered by states through tax incentives. The topic has been addressed from a multidisciplinary and multicultural perspective – covering neuroeconomics, sociology, political science, psychology, affective sciences, philosophy, behavioral economy, and law – because of its global and multifaceted nature. It also contains the OECD report on Taxation and Philanthropy released in November 2020, which was prepared in this context as a result of a collaboration with the Geneva Centre for Philanthropy of the University of Geneva. The book is divided into four sections, exploring, respectively, the justification of tax incentives for philanthropy, theoretical and empirical insights about taxes, efficiency and donor behavior in that context, and tax incentives for cross-border philanthropy and for hybrid entities and social entrepreneurship. It is believed that this volume will be a landmark yet only the beginning of a journey in which a lot remains to be studied, learned, and said.
Author:
Publisher: CCH Australia Limited
ISBN: 1921948221
Category :
Languages : en
Pages : 2753
Book Description
Publisher: CCH Australia Limited
ISBN: 1921948221
Category :
Languages : en
Pages : 2753
Book Description
Australian GST Legislation with Overview 2012
Author: CCH Australia Staff
Publisher: CCH Australia Limited
ISBN: 1922010979
Category : Business & Economics
Languages : en
Pages : 1481
Book Description
Publisher: CCH Australia Limited
ISBN: 1922010979
Category : Business & Economics
Languages : en
Pages : 1481
Book Description
The Rise of the Value-Added Tax
Author: Kathryn James
Publisher: Cambridge University Press
ISBN: 1316240150
Category : Law
Languages : en
Pages : 495
Book Description
This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented.
Publisher: Cambridge University Press
ISBN: 1316240150
Category : Law
Languages : en
Pages : 495
Book Description
This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented.
Taxpayers in International Law
Author: Juliane Kokott
Publisher: Bloomsbury Publishing
ISBN: 1509954015
Category : Law
Languages : en
Pages : 645
Book Description
This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.
Publisher: Bloomsbury Publishing
ISBN: 1509954015
Category : Law
Languages : en
Pages : 645
Book Description
This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.
Modern Administrative Law in Australia
Author: Matthew Groves
Publisher: Cambridge University Press
ISBN: 1107692199
Category : Law
Languages : en
Pages : 481
Book Description
Modern Administrative Law provides an authoritative overview of administrative law in Australia. It clarifies and enlivens this crucial but complex area of law, with erudite analysis and thoroughly modern perspectives. The contributors - including highly respected academics from 11 Australian law schools,as well as eminent practitioners including Chief Justice Robert French AC and Justice Stephen Gageler of the High Court of Australia - are at the forefront of current research, debate and decision making, and infuse the book with unique insight. The book examines the structure and themes of administrative law, the theory and practice of judicial review, and the workings of administrative law beyond the courts. Administrative law affects innumerable aspects of political, commercial and private life, and yet is often considered difficult to understand. Modern Administrative Law unravels the intricacies and reveals how they are applied in real cases. It is an essential reference for students and practitioners of administrative law.
Publisher: Cambridge University Press
ISBN: 1107692199
Category : Law
Languages : en
Pages : 481
Book Description
Modern Administrative Law provides an authoritative overview of administrative law in Australia. It clarifies and enlivens this crucial but complex area of law, with erudite analysis and thoroughly modern perspectives. The contributors - including highly respected academics from 11 Australian law schools,as well as eminent practitioners including Chief Justice Robert French AC and Justice Stephen Gageler of the High Court of Australia - are at the forefront of current research, debate and decision making, and infuse the book with unique insight. The book examines the structure and themes of administrative law, the theory and practice of judicial review, and the workings of administrative law beyond the courts. Administrative law affects innumerable aspects of political, commercial and private life, and yet is often considered difficult to understand. Modern Administrative Law unravels the intricacies and reveals how they are applied in real cases. It is an essential reference for students and practitioners of administrative law.