Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 16
Book Description
Examination of Returns, Appeal Rights, and Claims for Refund
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 16
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 16
Book Description
Restitution of Overpaid Tax
Author: Steven Elliott KC
Publisher: Bloomsbury Publishing
ISBN: 1782253513
Category : Law
Languages : en
Pages : 366
Book Description
Since the decision of the House of Lords in Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70, the law governing claims for restitution of overpaid tax has experienced rapid and profound evolution. This has been so not only in England, but also elsewhere in the common law world as well as on the European plane. The essays in this collection consider the new landscape, and explore from various doctrinal and national perspectives the issues that have confronted, and continue to confront, the courts.
Publisher: Bloomsbury Publishing
ISBN: 1782253513
Category : Law
Languages : en
Pages : 366
Book Description
Since the decision of the House of Lords in Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70, the law governing claims for restitution of overpaid tax has experienced rapid and profound evolution. This has been so not only in England, but also elsewhere in the common law world as well as on the European plane. The essays in this collection consider the new landscape, and explore from various doctrinal and national perspectives the issues that have confronted, and continue to confront, the courts.
U.S. Tax Guide for Aliens
Author:
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 52
Book Description
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 52
Book Description
Tax Withholding and Estimated Tax
Author:
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 56
Book Description
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 56
Book Description
Designing Interest and Tax Penalty Regimes
Author: Mr.Christophe J Waerzeggers
Publisher: International Monetary Fund
ISBN: 149830351X
Category : Business & Economics
Languages : en
Pages : 20
Book Description
Designing Interest and Tax Penalty Regimes
Publisher: International Monetary Fund
ISBN: 149830351X
Category : Business & Economics
Languages : en
Pages : 20
Book Description
Designing Interest and Tax Penalty Regimes
IRS Practice and Procedure
Author: Michael I. Saltzman
Publisher:
ISBN: 9780791389430
Category : Tax administration and procedure
Languages : en
Pages :
Book Description
Publisher:
ISBN: 9780791389430
Category : Tax administration and procedure
Languages : en
Pages :
Book Description
How to Manage Value-Added Tax Refunds
Author: Mario Pessoa
Publisher: International Monetary Fund
ISBN: 1513577042
Category : Business & Economics
Languages : en
Pages : 29
Book Description
The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT refund practices can have profound implications for fiscal policy and management, including inaccurate deficit measurement, spending overruns, poor budget credibility, impaired treasury operations, and arrears accumulation.This note addresses the following issues: (1) What are VAT refunds and why should they be managed properly? (2) What practices should be put in place (in tax policy, tax administration, budget and treasury management, debt, and fiscal statistics) to help manage key aspects of VAT refunds? For a refund mechanism to be credible, the tax administration must ensure that it is equipped with the strategies, processes, and abilities needed to identify VAT refund fraud. It must also be prepared to act quickly to combat such fraud/schemes.
Publisher: International Monetary Fund
ISBN: 1513577042
Category : Business & Economics
Languages : en
Pages : 29
Book Description
The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT refund practices can have profound implications for fiscal policy and management, including inaccurate deficit measurement, spending overruns, poor budget credibility, impaired treasury operations, and arrears accumulation.This note addresses the following issues: (1) What are VAT refunds and why should they be managed properly? (2) What practices should be put in place (in tax policy, tax administration, budget and treasury management, debt, and fiscal statistics) to help manage key aspects of VAT refunds? For a refund mechanism to be credible, the tax administration must ensure that it is equipped with the strategies, processes, and abilities needed to identify VAT refund fraud. It must also be prepared to act quickly to combat such fraud/schemes.
(Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021)
Author: Internal Revenue Service
Publisher:
ISBN: 9781678085223
Category :
Languages : en
Pages : 52
Book Description
Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)
Publisher:
ISBN: 9781678085223
Category :
Languages : en
Pages : 52
Book Description
Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)
Technical Information Release
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category :
Languages : en
Pages : 194
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 194
Book Description
The Principles of the Law of Restitution
Author: Graham Virgo
Publisher: Clarendon Press
ISBN: 9780198763772
Category : Law
Languages : en
Pages : 892
Book Description
This new textbook outlines the general principles of the rapidly developing subject of the Law of Restitution. Restitution is concerned with the reversing of unjust enrichment and was recently recognized as a discrete body of law by the House of Lords although restitutionary principles have in fact been evolving for over 200 years. Rather than taking the traditional approach which assumes that restitutionary remedies will be awarded against a defendant only where it can be shown that the defendant has been unjustly enriched at the expense of the plaintiff.The book asserts that the law of restitution is simply concerned with the question of when restitutionary remedies may be awarded, that is remedies which are assessed by reference to a benefit obtained by the defendant. But in determining whether restitutionary remedies are available it is necessary to identify the causes of the action which triggers them. There are three such causes of action, namely the reversal of the defendants unjust enrichment, the commission of a wrong by the defendant, and the vindication of the defendants property rights. The state of the law is examined through analyses of the statutory provisions and key cases demonstrating the way the law is used to resolve a wide variety of legal problems. The very different views of academics as to the nature and ambit of the subject are also identified. This book will be invaluable to students on restitution courses at every level.
Publisher: Clarendon Press
ISBN: 9780198763772
Category : Law
Languages : en
Pages : 892
Book Description
This new textbook outlines the general principles of the rapidly developing subject of the Law of Restitution. Restitution is concerned with the reversing of unjust enrichment and was recently recognized as a discrete body of law by the House of Lords although restitutionary principles have in fact been evolving for over 200 years. Rather than taking the traditional approach which assumes that restitutionary remedies will be awarded against a defendant only where it can be shown that the defendant has been unjustly enriched at the expense of the plaintiff.The book asserts that the law of restitution is simply concerned with the question of when restitutionary remedies may be awarded, that is remedies which are assessed by reference to a benefit obtained by the defendant. But in determining whether restitutionary remedies are available it is necessary to identify the causes of the action which triggers them. There are three such causes of action, namely the reversal of the defendants unjust enrichment, the commission of a wrong by the defendant, and the vindication of the defendants property rights. The state of the law is examined through analyses of the statutory provisions and key cases demonstrating the way the law is used to resolve a wide variety of legal problems. The very different views of academics as to the nature and ambit of the subject are also identified. This book will be invaluable to students on restitution courses at every level.