Income Tax Assessment Act 1997 (Australia) (2018 Edition) PDF Download
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Author: The Law The Law Library
Publisher: Createspace Independent Publishing Platform
ISBN: 9781720553328
Category :
Languages : en
Pages : 176
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Book Description
Income Tax Assessment Act 1997 (Australia) (2018 Edition) The Law Library presents the complete text of the Income Tax Assessment Act 1997 (Australia) (2018 Edition). Updated as of May 15, 2018 This book contains: - The complete text of the Income Tax Assessment Act 1997 (Australia) (2018 Edition) - A table of contents with the page number of each section
Author: Australia
Publisher: CCH Australia Limited
ISBN: 1921701331
Category : Income tax
Languages : en
Pages : 2785
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Book Description
Provides a comprehensive consolidation of Australian income tax and related legislation, updated and consolidated for all amendments to 1 January 2011.
Author: Michael Lang
Publisher: Linde Verlag GmbH
ISBN: 3709411017
Category : Law
Languages : en
Pages : 322
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Book Description
A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided around the world in 2018. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2019 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
Author: Michael Bryan
Publisher: Cambridge University Press
ISBN: 1009075381
Category : Law
Languages : en
Pages : 705
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Book Description
A Sourcebook on Equity and Trusts in Australia presents a selection of relevant cases and instructive commentary to introduce students to the study of Australian equity and trusts law. Designed to follow the structure of the third edition of Equity and Trusts in Australia, it can also be used as a freestanding casebook. The third edition has been fully updated to discuss recent landmark decisions, including Ancient Order of Foresters in Victoria Friendly Society Ltd v Lifeplan Australia Friendly Society Ltd (2018) 265 CLR 1 and Smethurst v Commissioner of Police [2020] HCA 14. Extracts are accompanied by detailed commentary, and additional notes and discussion questions throughout each chapter enhance and test students' understanding of complex cases and issues. Written by a team of experienced authors, A Sourcebook on Equity and Trusts in Australia offers an accessible introduction to the application of equity and trusts law.
Author: Sören Koch
Publisher: Springer Nature
ISBN: 3031277457
Category : Law
Languages : en
Pages : 1171
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Book Description
Cooperation across borders requires both knowledge of and understanding of different cultures. This is especially true when it comes to the law. This handbook is the first to comprehensively present selected legal cultures based on a very specific set of structural elements which can be found in all such cultures. Legal cultures are a product of and impacted by certain fundamental and commonly shared ideas on and expectations of the law. In all modern societies these ideas are to a certain degree institutionalized or at least embedded in institutionalized practices. These practices determine the way lawyers are educated and apply the law, how they engage with the ongoing internationalization of law and what kind of values they adhere to. Looking at these elements separately enables the reader to identify similarities and differences and to explain them contextually. Understanding these general features of legal cultures can help avoid misunderstandings or misinterpretations of foreign law and its application. Accordingly, this handbook is a necessary starting point for all kinds of legal comparative studies conducted by academics, students, judges and other legal practitioners.
Author: John Abrahamson
Publisher: Kluwer Law International B.V.
ISBN: 9403510951
Category : Law
Languages : en
Pages : 468
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Book Description
Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. This book provides a thorough, practical analysis of international taxation issues as they affect the banking industry. Thoroughly explaining banking’s significant benefits and risks and its taxable activities, the book’s broad scope examines such issues as the following: taxation of dividends and branch profits derived from other countries; transfer pricing and branch profit attribution; taxation of global trading activities; tax risk management; provision of services and intangible property within multinational groups; taxation treatment of research and development expenses; availability of tax incentives such as patent box tax regimes; swaps and other derivatives; loan provisions and debt restructuring; financial technology (FinTech); group treasury, interest flows, and thin capitalisation; tax havens and controlled foreign companies; and taxation policy developments and trends. Case studies show how international tax analysis can be applied to specific examples. The Organisation for Economic Co-operation and Development Base Erosion and Profit Shifting (OECD BEPS) measures and how they apply to banking taxation are discussed. The related provisions of the OECD Model Tax Convention are analysed in detail. The banking industry is characterised by rapid change, including increased diversification with new banking products and services, and the increasing significance of activities such as shadow banking outside current regulatory regimes. For all these reasons and more, this book will prove to be an invaluable springboard for problem solving and mastering international taxation issues arising from banking. The book will be welcomed by corporate counsel, banking law practitioners, and all professionals, officials, and academics concerned with finance and its tax ramifications.
Author: Matthew Harding
Publisher: Edward Elgar Publishing
ISBN: 1785369997
Category : Business & Economics
Languages : en
Pages : 635
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Book Description
This Research Handbook provides a comprehensive overview of scholarship on not-for-profit law. The chapters, written by world leading experts, explore key ideas and debates in relation to: theories of the not-for-profit sector, the composition and scope of that sector, not-for-profit organisations and the constitution, the legal conception of charity, the tax treatment of not-for-profit organisations and the regulation of not-for-profits. The book serves to represent not-for-profit law as a field of academic inquiry, and to point the way to future research in that field.
Author: Tamara Wilkinson
Publisher: Bloomsbury Publishing
ISBN: 150997637X
Category : Law
Languages : en
Pages : 299
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Book Description
This book explores the best ways for governments to design venture capital investment incentives. Venture capital is a multi-billion-dollar industry and a major driver of innovation and national growth. Investment in startup companies by venture capital funds helps finance new inventions and create wealth, economic growth, and jobs. However, because venture capital investment is highly risky and sensitive to market downturns, many governments around the world use special legal and tax incentives to help encourage this form of investment. Since the introduction of the first venture capital incentive in the USA in 1958, scores of venture capital incentives have come and gone. These incentives have experienced varied success, with some failing entirely. Filling a gap in an important area, this book employs a legal and regulatory approach to examine venture capital policy from a global perspective. It uses an analytical framework to evaluate the design, implementation, and success of incentives, and looks at over 60 examples from 25 countries around the world. The book is aimed at researchers and policy makers in law, finance and economics, as well as practitioners and investors in the venture capital space. The book introduces the legal aspects of venture capital investment and presents a list of leading practice guidelines and recommendations to help policy makers design effective, efficient, and appropriate venture capital incentives.
Author: Henry Peter
Publisher: Routledge
ISBN: 1000514242
Category : Business & Economics
Languages : en
Pages : 759
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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: 1922010863
Category :
Languages : en
Pages : 2545
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Book Description
Author: Julien Chaisse
Publisher: BRILL
ISBN: 9004438319
Category : Law
Languages : en
Pages : 837
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Book Description
Winner of the Vitivinicultural Law OIV Award (2021), from the International Jury of the International Organisation of Vine and Wine. Click here to read. This 26-chapter volume brings together leading academics and practitioners to examine how wine law and policy have gradually moved from national terroirs to a global market. It is the first holistic study of the comprehensive field of wine law which posits that the wine laws and regulations have caused an enormous imbalance between different jurisdictions, which has either resulted in the overregulation, which stifles innovation, and under-regulation, which leaves many a wine consumer clueless about what they are drinking. This book brings together legal scholarship about trade law, intellectual property rights, and health law and policy which are all relevant for the future of the wine industry.
