Author: Stephen Daly
Publisher: Bloomsbury Publishing
ISBN: 1509930558
Category : Law
Languages : en
Pages : 265
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Book Description
There is now almost universal acceptance that tax law is overly complex and indeterminate; and yet, there has to date been no comprehensive assessment of the role of the tax authority in the current arrangement. If the legislation and case law offer few immediate answers to the taxpayer, then the role of Her Majesty's Revenue & Customs (HMRC) in advising taxpayers becomes more apparent. This monograph contends that the provision of advice by HMRC is desirable by virtue of the rule of law and it follows that any such advice should be correct, clear, accessible and reliable. Additionally, there should exist some means of scrutinising the advice in order to check that it satisfies these criteria. Tax Authority Advice and the Public explores this view of HMRC's role in tax collection. It explains the deficiencies in the current system in this light, highlighting the pitfalls for taxpayers and practitioners as well as the potential remedies. Finally, the book assesses potential reforms which could be adopted in order to alleviate existing problems. A timely and ambitious work, this book is essential reading for practitioners and academics interested in the interaction between tax administration and public law.
Author: Stephen Daly
Publisher: Bloomsbury Publishing
ISBN: 150993054X
Category : Law
Languages : en
Pages : 240
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Book Description
There is now almost universal acceptance that tax law is overly complex and indeterminate; and yet, there has to date been no comprehensive assessment of the role of the tax authority in the current arrangement. If the legislation and case law offer few immediate answers to the taxpayer, then the role of Her Majesty's Revenue & Customs (HMRC) in advising taxpayers becomes more apparent. This monograph contends that the provision of advice by HMRC is desirable by virtue of the rule of law and it follows that any such advice should be correct, clear, accessible and reliable. Additionally, there should exist some means of scrutinising the advice in order to check that it satisfies these criteria. Tax Authority Advice and the Public explores this view of HMRC's role in tax collection. It explains the deficiencies in the current system in this light, highlighting the pitfalls for taxpayers and practitioners as well as the potential remedies. Finally, the book assesses potential reforms which could be adopted in order to alleviate existing problems. A timely and ambitious work, this book is essential reading for practitioners and academics interested in the interaction between tax administration and public law.
Author: Kip Dellinger
Publisher: C C H Incorporated
ISBN: 9780808016304
Category : Business & Economics
Languages : en
Pages : 326
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Book Description
The structure of tax practice consists of regulated and unregulated individuals and firms. This book describes how to process tax return.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355
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Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Author: Chris Evans
Publisher:
ISBN: 9789087221164
Category : LAW
Languages : en
Pages : 368
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Book Description
"The complexity of tax law, like the complexity of the commercial world to which it applies, often seems to increase in an exponential fashion, placing ever more pressure on taxpayers, tax advisers and tax administrators. The problems are compounded many times by the inevitable shift of tax administration towards self-assessment models in which taxpayers have primary responsibility for correctly reporting information to the tax authority and face penalties for incorrect or incomplete reporting. This, in turn, requires taxpayers to rely increasingly on advice by tax authorities and, as a consequence, requires tax authorities to articulate their view of the law publicly. In some cases, where relevant statutory authority, case law precedents (where used) or interpretation doctrines are clear, this process is purely one of interpretation. In other cases, the basis for interpretation is less certain and the interpretation function leaves more room for discretion by the tax authority. Finally, in other cases, the legislature may delegate discretionary powers to the tax administration which effectively result in the authorities having a power to make law. This delegation may be bestowed expressly or implicitly, the latter by ignoring cases where the tax administration fills in gaps in the legislation using its own views. Such instances of discretionary law making powers arising explicitly or implicitly sit beside regimes that explicitly delegate to the executive the power to make law in selected areas by way of regulation. The extension of discretionary powers to make law to the executive, and in particular the tax administration, raises important questions about the delicate balance between the need to provide the executive and administration with sufficient room to apply the law and the need to maintain the principle of the rule of law that it is the elected legislature, and not the executive or tax administration, that establishes tax burdens. The chapters in this volume explore that delicate balance. These chapters derive from a project sponsored by the Oxford University Centre for Business Taxation (OUCBT) together with the Department of Business Law and Taxation at Monash University and the Australian School of Taxation and Business Law, University of New South Wales."--Preface.
Author: Mr.Christophe Waerzeggers
Publisher: International Monetary Fund
ISBN: 1484375041
Category : Business & Economics
Languages : en
Pages : 14
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Book Description
Advance tax rulings are a common feature of mature tax systems. The tax systems of the United States, the United Kingdom, the Netherlands, Germany, Australia, and South Africa all have established ruling practices. Taxpayers can obtain an advance tax ruling in nearly all OECD member countries. Increasingly, many non-OECD countries are also offering advance tax rulings. An advance tax ruling regime seeks to promote clarity and consistency regarding the application of the tax law for both taxpayers and the tax authority. However, there are also inherent risks associated with the proliferation of granting confidential advance tax rulings which are not published or otherwise reported. This Tax Law IMF Technical Note focuses on designing an advance tax ruling regime in the nature of private tax rulings.
Author: PriceWaterhouseCoopers LLP
Publisher: John Wiley & Sons
ISBN: 0470139706
Category : Business & Economics
Languages : en
Pages : 272
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Book Description
A detailed guide that covers some of today's most important tax and financial planning issues To understand new tax rules and plan for their financial future, readers need clear explanations-not complicated tax jargon that only an accountant could understand. In straightforward and accessible language, PricewaterhouseCoopers 2008 Guide to Tax and Financial Planning explains the most recent tax law changes, answers common questions about tricky tax issues, and outlines the best ways to invest money, organize a small business, and plan for retirement under these new tax rules. Filled with valuable advice from a proven authority in the field, this guide will help readers feel confident and comfortable with important year-end tax planning. PricewaterhouseCoopers (www.pwc.com) provides industry-focused assurance, tax, and advisory services for public and private clients. More than 120,000 people in 139 countries connect their thinking, experience, and solutions to build public trust and enhance value for clients and their stakeholders.
Author: Bernard Wolfman
Publisher: Aspen Publishers
ISBN:
Category : Business & Economics
Languages : en
Pages : 664
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Book Description
Author: Joni Larson
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 412
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Book Description
This book addresses the various forums in which the researcher may be immersed, from the legislative history of a statute to determining how to ask the government for documents not yet made available to the public. Along the way, the authors discuss the various types of tax-related court opinions, government documents, and law review and journal articles. Considerable attention is given to both the authoritative weight of each document and how it can be found. Research in the international tax area, a complex and dynamic area of tax, is discussed in great detail. Finally, the authors provide strategies for organizing the information into a written document, whether it is a response to an information document request or a brief to be filed in Tax Court. Throughout the pages of Federal Tax Research, examples of real-life situations, practice notes, research tips, and snippets of actual court opinions add breadth and life to the technical information. These illustrations of the practical application of the rules allow the researcher to become a more effective researcher, bridging the gap between research and the practice of law.
Author: Francis N. Whitney
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 28
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Book Description
