Author:
Publisher: Hoover Press
ISBN: 9780817978839
Category : Corporations
Languages : en
Pages : 394
Book Description
State Corporation Income Tax: Issues in Worldwide Unitary Combination
Author:
Publisher: Hoover Press
ISBN: 9780817978839
Category : Corporations
Languages : en
Pages : 394
Book Description
Publisher: Hoover Press
ISBN: 9780817978839
Category : Corporations
Languages : en
Pages : 394
Book Description
A Good Tax
Author: Joan Youngman
Publisher:
ISBN: 9781558443426
Category : Local finance
Languages : en
Pages : 260
Book Description
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
Publisher:
ISBN: 9781558443426
Category : Local finance
Languages : en
Pages : 260
Book Description
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
State Tax Policy
Author: David Brunori
Publisher: The Urban Insitute
ISBN: 9780877667261
Category : Business & Economics
Languages : en
Pages : 164
Book Description
Publisher: The Urban Insitute
ISBN: 9780877667261
Category : Business & Economics
Languages : en
Pages : 164
Book Description
State Taxation
Author: Jerome R. Hellerstein
Publisher:
ISBN: 9780791336496
Category : Taxation
Languages : en
Pages : 0
Book Description
Publisher:
ISBN: 9780791336496
Category : Taxation
Languages : en
Pages : 0
Book Description
Key Issues Affecting State Taxation of Multijurisdictional Corporate Income Need Resolving
Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 84
Book Description
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 84
Book Description
Understanding the tax reform debate background, criteria, & questions
Author:
Publisher: DIANE Publishing
ISBN: 1428934391
Category :
Languages : en
Pages : 77
Book Description
Publisher: DIANE Publishing
ISBN: 1428934391
Category :
Languages : en
Pages : 77
Book Description
Time and Tax: Issues in International, EU, and Constitutional Law
Author: Werner Haslehner
Publisher: Kluwer Law International B.V.
ISBN: 9403501642
Category : Law
Languages : en
Pages : 328
Book Description
Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. Among the numerous timing issues arising out of applying tax rules, the book addresses the following: – time limits within which relief must be requested; – statutes of limitation for claiming a tax refund; – transitional issues relating to changes in tax treaties; – attribution of profits and expenses to a moving or closed-down business; – effect of tax-related CJEU decisions and EU directives; – compliance of exit tax regimes with free movement; – limits of retroactivity under principles protected by the EU Charter and the ECHR; and – conflict between efficiency of taxation and individual rights. Derived from a recent conference organized by the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg, the book brings together contributions from leading tax experts from various areas of tax practice, academia, and the judiciary. Among other issues, the book notably expands on how economic theory can inform a constitutional analysis of the timing of taxation. There is no other work that concentrates so usefully on the difficulties associated with applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. This book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsels, and academics.
Publisher: Kluwer Law International B.V.
ISBN: 9403501642
Category : Law
Languages : en
Pages : 328
Book Description
Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. Among the numerous timing issues arising out of applying tax rules, the book addresses the following: – time limits within which relief must be requested; – statutes of limitation for claiming a tax refund; – transitional issues relating to changes in tax treaties; – attribution of profits and expenses to a moving or closed-down business; – effect of tax-related CJEU decisions and EU directives; – compliance of exit tax regimes with free movement; – limits of retroactivity under principles protected by the EU Charter and the ECHR; and – conflict between efficiency of taxation and individual rights. Derived from a recent conference organized by the prestigious ATOZ Chair for European and International Taxation at the University of Luxembourg, the book brings together contributions from leading tax experts from various areas of tax practice, academia, and the judiciary. Among other issues, the book notably expands on how economic theory can inform a constitutional analysis of the timing of taxation. There is no other work that concentrates so usefully on the difficulties associated with applying tax rules – whether arising from treaties, jurisprudence, or policy – to changing circumstances over time. This book will quickly prove itself to be an indispensable resource for European tax lawyers, policymakers, company counsels, and academics.
State Taxation of Business
Author: Thomas F. Pogue
Publisher: Praeger
ISBN:
Category : Business & Economics
Languages : en
Pages : 370
Book Description
Papers delivered by various contributors at a seminar organized by the National Tax Association on 7-8 March, 1991. Includes: State business taxation: description and rationales; State taxation of corporate income; Exporting of state taxes; State taxation of telecommunications; State taxation of multistate banking; State taxation of insurance companies; Environmental taxes and fees.
Publisher: Praeger
ISBN:
Category : Business & Economics
Languages : en
Pages : 370
Book Description
Papers delivered by various contributors at a seminar organized by the National Tax Association on 7-8 March, 1991. Includes: State business taxation: description and rationales; State taxation of corporate income; Exporting of state taxes; State taxation of telecommunications; State taxation of multistate banking; State taxation of insurance companies; Environmental taxes and fees.
New York State Tax Law (As of January 1, 2008)
Author: CCH State Tax Law Editors
Publisher: CCH
ISBN: 9780808018513
Category : Business & Economics
Languages : en
Pages : 1588
Book Description
This authoritative title is a great resource for anyone working with New York State tax issues. It's also a perfect companion to CCH's Guidebook to New York Taxes. This comprehensive reference provides full text of the statute affecting New York personal income, corporate franchise (income), estate, excise, sales and use, franchise, and other NY taxes as amended by legislative action through January 1, 2008. Also included is the full text of the New York State tax laws relating to city personal income tax, income tax surcharge, and city earnings tax on nonresidents.
Publisher: CCH
ISBN: 9780808018513
Category : Business & Economics
Languages : en
Pages : 1588
Book Description
This authoritative title is a great resource for anyone working with New York State tax issues. It's also a perfect companion to CCH's Guidebook to New York Taxes. This comprehensive reference provides full text of the statute affecting New York personal income, corporate franchise (income), estate, excise, sales and use, franchise, and other NY taxes as amended by legislative action through January 1, 2008. Also included is the full text of the New York State tax laws relating to city personal income tax, income tax surcharge, and city earnings tax on nonresidents.
North Carolina State Tax Issues Update
Author: Charles H. Mercer
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages :
Book Description