The Change from a Classical to a Full Imputation System of Company Taxation in Australia PDF Download
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Author: Robert R. Officer
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 24
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Book Description
Author: Robert R. Officer
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 24
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Book Description
Author:
Publisher: National Library Australia
ISBN:
Category : Bibliography, National
Languages : en
Pages : 1734
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Book Description
Author: Brian J. Arnold
Publisher: Kluwer Law International B.V.
ISBN: 9403510900
Category : Law
Languages : en
Pages : 655
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Book Description
Comparative Income Taxation A Structural Analysis Fourth Edition Hugh J. Ault, Brian J. Arnold & Graeme S. Cooper In complex national income tax systems, structural and design variations from one country to another present major obstacles to the kind of comparative understanding that economic globalization requires. Hence the great significance of this outstanding book, highly acclaimed through three previous editions and now thoroughly updated to encompass the latest changes and trends. In it, leading authorities from eleven of the world’s most important national taxation systems each contribute their particular expertise to a study of specific crucial problems of tax design. In addition to the nine countries covered in previous editions—Australia, Canada, France, Germany, Japan, the Netherlands, Sweden, the United Kingdom and the United States—China and India have now been added to provide the perspective of developing countries. Individually authored country descriptions outline the climate and institutional framework in which each of the eleven national taxation systems’ substantive rules operate. All the country descriptions are analyzed in accordance with a common format to facilitate comparisons of the ways in which the countries’ tax systems are similar and in which they differ. They form the background to an expertly informed comparative analysis focusing on three major areas: basic income taxation, taxation of business organizations and international taxation. Most of the rules especially important for international business and investment are dealt with here, including (among many others) rules on the following: classification of business entities; taxation of corporations and their shareholders; corporate organization and restructuring; taxation of partnerships; residence and source taxation; controlled foreign company rules; restrictions on the deduction of interest; courts dealing with tax matters; and effect of tax treaties. Several new topics—including the classification of employees and independent contractors, the taxation of pensions, patent box regimes, the taxation of indirect transfers and the tax challenges of the digital economy—have been added. Especially timely are discussions of changes stemming from the G20/OECD Base Erosion and Profit Shifting project. The introduction has also been expanded to include a new section on European Union (EU) law as it affects the tax laws of EU Member States. This new edition of a classic source of information and analysis for students, professors, researchers, tax practitioners and tax policy officials on the different ways that countries design their income tax systems will be widely welcomed by the international tax community.
Author: J William Petty
Publisher: Pearson Higher Education AU
ISBN: 1442551623
Category : Business & Economics
Languages : en
Pages : 809
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Book Description
The sixth edition of Financial Management provides students with an overview of financial management suited to the first course in finance. The focus of the text is on the big picture, providing an introduction to financial decision making grounded in current financial theory and the current state of world economic conditions. Attention is paid to both valuation and capital markets, as well as their influence on corporate financial decisions. The 10 basic principles of finance are introduced in the first chapter and woven throughout the text, to give students a solid foundation from which to build their knowledge of finance. The goal of this text is to go beyond teaching the tools of a discipline or a trade and help students gain a complete understanding of the subject. This will give them the ability to apply what they have learnt to new and as yet unforeseen problems—in short, to educate students in finance.
Author: Mr.Victor Thuronyi
Publisher: International Monetary Fund
ISBN: 9781557755872
Category : Business & Economics
Languages : en
Pages : 534
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Book Description
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Author: Policy Advice Division, Inland Revenue, New Zealand
Publisher: Policy and Strategy, Inland Revenue, New Zealand
ISBN: 0478271689
Category : Dividends
Languages : en
Pages : 42
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Book Description
Author: Richard F. E. Warburton
Publisher:
ISBN: 9780642743398
Category : Electronic books
Languages : en
Pages : 415
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Book Description
Concludes that although Australia is in general a low-tax country, company income, property and transaction taxes are well above the OECD average.
Author: Dudley Jackson
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 784
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Book Description
Textbook.
Author: John G. Head
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 550
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Book Description
Conference papers contributed by various authors. Topics include: Overview and international perspectives; Income tax reform; Consumption taxes, sales tax reform and tax mix change; Tax incidence and economic effects: estimates and methodology. Some of the delivered articles: "Taxation of fringe benefits" by D.J. Collins; "International aspects of tax reform in Australia" by Richard M. Bird; "U.S. tax reform" by Charles E. McLure; "New Zealand tax reform" by R.J. Stephens; "A value added tax for Australia" by G.M. Bascand; "Changes in Australian tax incidence between 1975-76 and 1984-85" by N.A. Warren.
Author: Australia
Publisher:
ISBN: 9780644041621
Category : Taxation
Languages : en
Pages : 0
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Book Description
