Author:
Publisher: Tolley
ISBN: 9780754554073
Category : Fiscal policy
Languages : en
Pages : 216
Book Description
"This book features a series of essays and contributions from leading tax figures - including politicians, policy-makers and practitioners - who consider the key factors that have shaped the UK tax code."--Book jacket.
Plucking the Goose
Author:
Publisher: Tolley
ISBN: 9780754554073
Category : Fiscal policy
Languages : en
Pages : 216
Book Description
"This book features a series of essays and contributions from leading tax figures - including politicians, policy-makers and practitioners - who consider the key factors that have shaped the UK tax code."--Book jacket.
Publisher: Tolley
ISBN: 9780754554073
Category : Fiscal policy
Languages : en
Pages : 216
Book Description
"This book features a series of essays and contributions from leading tax figures - including politicians, policy-makers and practitioners - who consider the key factors that have shaped the UK tax code."--Book jacket.
Taxation of Derivatives
Author: Oktavia Weidmann
Publisher: Kluwer Law International B.V.
ISBN: 9041159835
Category : Law
Languages : en
Pages : 417
Book Description
The exploding use of derivatives in the last two decades has created a major challenge for tax authorities, who had to develop appropriate derivatives taxation rules that strike a balance between allowing capital markets to function effectively by removing artificial tax barriers and at the same time protecting their countries' tax base from tax avoidance schemes that utilise these instruments. Derivatives exist in a vast variety and complexity and new forms or combinations of existing forms appear ad hoc as new risk categories emerge and companies seek to invest in or hedge these risks. This very thorough book discusses and analyses taxation issues posed by derivatives used in domestic as well as in cross-border transactions. In great detail the author presents approaches that can be adopted by tax legislators to solve these problems, clarifying her solutions with specific reference to components of the two most important domestic tax systems in relation to derivatives in Europe, those of the United Kingdom and Germany. Examples of derivatives transactions and arbitrage schemes greatly elucidate the nature of derivatives and how they can be effectively taxed. The following aspects of the subject and more are covered: – basic economic concepts in the context of derivatives such as replication, put-call-parity, hedging and leverage; - designing a suitable definition of derivatives in domestic tax law; - achieving coherence in domestic tax rules by applying a 'special regime approach' versus an 'integrative approach' and the distinction of income and capital, equity and debt; - alignment of accounting standards and taxation rules and the application of fair value accounting for tax purposes; - how to tax hedged positions and post-tax hedging schemes; - taxation of structured financial products and hybrid instruments with focus on bifurcation and integration approaches and the recent BEPS discussion drafts on hybrid mismatch arrangements; - refining the 'beneficial ownership' – concept in domestic law and in tax treaties and an analysis of recent case law; - withholding taxes in the context of domestic and cross-border dividend tax arbitrage schemes; and - tackling derivatives tax arbitrage effectively in anti-avoidance legislation. By providing an in-depth analysis of corporate taxation issues that arise in domestic as well as in cross-border derivatives transactions, this book is not only timely but of lasting value in the day-to-day work of tax lawyers and tax professionals in companies, banks and funds, and is sure to be of interest to government officials, academics and researchers involved with financial instruments taxation.
Publisher: Kluwer Law International B.V.
ISBN: 9041159835
Category : Law
Languages : en
Pages : 417
Book Description
The exploding use of derivatives in the last two decades has created a major challenge for tax authorities, who had to develop appropriate derivatives taxation rules that strike a balance between allowing capital markets to function effectively by removing artificial tax barriers and at the same time protecting their countries' tax base from tax avoidance schemes that utilise these instruments. Derivatives exist in a vast variety and complexity and new forms or combinations of existing forms appear ad hoc as new risk categories emerge and companies seek to invest in or hedge these risks. This very thorough book discusses and analyses taxation issues posed by derivatives used in domestic as well as in cross-border transactions. In great detail the author presents approaches that can be adopted by tax legislators to solve these problems, clarifying her solutions with specific reference to components of the two most important domestic tax systems in relation to derivatives in Europe, those of the United Kingdom and Germany. Examples of derivatives transactions and arbitrage schemes greatly elucidate the nature of derivatives and how they can be effectively taxed. The following aspects of the subject and more are covered: – basic economic concepts in the context of derivatives such as replication, put-call-parity, hedging and leverage; - designing a suitable definition of derivatives in domestic tax law; - achieving coherence in domestic tax rules by applying a 'special regime approach' versus an 'integrative approach' and the distinction of income and capital, equity and debt; - alignment of accounting standards and taxation rules and the application of fair value accounting for tax purposes; - how to tax hedged positions and post-tax hedging schemes; - taxation of structured financial products and hybrid instruments with focus on bifurcation and integration approaches and the recent BEPS discussion drafts on hybrid mismatch arrangements; - refining the 'beneficial ownership' – concept in domestic law and in tax treaties and an analysis of recent case law; - withholding taxes in the context of domestic and cross-border dividend tax arbitrage schemes; and - tackling derivatives tax arbitrage effectively in anti-avoidance legislation. By providing an in-depth analysis of corporate taxation issues that arise in domestic as well as in cross-border derivatives transactions, this book is not only timely but of lasting value in the day-to-day work of tax lawyers and tax professionals in companies, banks and funds, and is sure to be of interest to government officials, academics and researchers involved with financial instruments taxation.
Reports of Tax Cases 1875
Author: LexisNexis
Publisher:
ISBN: 9780406998712
Category :
Languages : en
Pages : 120000
Book Description
Published under the direction of the Board of the Inland Revenue, the Reports of Tax Cases are the only official reports issued by government authority in the area of tax and revenue law covering decisions of the High Court, Court of Appeal, House of Lords, Court of Session, Court of Appeal in Northern Ireland on issues relating to income tax, corporation tax, capital gains tax, inheritance tax and stamp duty. The bound volume set, available only through LexisNexis, is an exact facsimile of the parts issued by The Stationery Office.
Publisher:
ISBN: 9780406998712
Category :
Languages : en
Pages : 120000
Book Description
Published under the direction of the Board of the Inland Revenue, the Reports of Tax Cases are the only official reports issued by government authority in the area of tax and revenue law covering decisions of the High Court, Court of Appeal, House of Lords, Court of Session, Court of Appeal in Northern Ireland on issues relating to income tax, corporation tax, capital gains tax, inheritance tax and stamp duty. The bound volume set, available only through LexisNexis, is an exact facsimile of the parts issued by The Stationery Office.
Tolleys Taxwise 2021-22
Author: David Heaton
Publisher:
ISBN: 9780754557845
Category :
Languages : en
Pages : 1286
Book Description
Publisher:
ISBN: 9780754557845
Category :
Languages : en
Pages : 1286
Book Description
Cooking with Jack
Author: Lynne Tolley
Publisher: Gibbs Smith
ISBN: 9781588181190
Category : Cooking
Languages : en
Pages : 196
Book Description
Recipes from the Jack Daniel's Distillery
Publisher: Gibbs Smith
ISBN: 9781588181190
Category : Cooking
Languages : en
Pages : 196
Book Description
Recipes from the Jack Daniel's Distillery
Tolley's Tax 2009
Author:
Publisher:
ISBN: 9780754537625
Category : Taxation
Languages : en
Pages :
Book Description
This bundled set enables you to purchase all the 2009 Tolley's Tax Annuals at one special price, including all the supplements. Books are dispatched separately on publication from April (see publication dates below). The set contains: Tolley's Value Added Tax 2009 (April & September editions), Tolley's Income Tax (Budget Supplement - April & Main work - Sept) 2009-10, Tolley's Corporation Tax (Budget Supplement - April & Main work - Sept) 2009-10, Tolley's Capital Gains Tax (Budget Supplement - April & Main work - Sept) 2009-10, Tolley's National Insurance Contributions (Main Work - July & Supplement - December) 2009-10, Tolley's Inheritance Tax (Main Work only - Sept) 2009-10
Publisher:
ISBN: 9780754537625
Category : Taxation
Languages : en
Pages :
Book Description
This bundled set enables you to purchase all the 2009 Tolley's Tax Annuals at one special price, including all the supplements. Books are dispatched separately on publication from April (see publication dates below). The set contains: Tolley's Value Added Tax 2009 (April & September editions), Tolley's Income Tax (Budget Supplement - April & Main work - Sept) 2009-10, Tolley's Corporation Tax (Budget Supplement - April & Main work - Sept) 2009-10, Tolley's Capital Gains Tax (Budget Supplement - April & Main work - Sept) 2009-10, Tolley's National Insurance Contributions (Main Work - July & Supplement - December) 2009-10, Tolley's Inheritance Tax (Main Work only - Sept) 2009-10
The Biology of Chameleons
Author: Krystal A. Tolley
Publisher: Univ of California Press
ISBN: 0520276051
Category : Science
Languages : en
Pages : 304
Book Description
They change color depending on their mood. They possess uniquely adapted hands and feet distinct from other tetrapods. They feature independently movable eyes. This comprehensive volume delves into these fascinating details and thorough research about one of the most charismatic families of reptilesÑChameleonidae. Written for professional herpetologists, scholars, researchers, and students, this book takes readers on a voyage across time to discover everything that is known about chameleon biology: anatomy, physiology, adaptations, ecology, behavior, biogeography, phylogeny, classification, and conservation. A description of the natural history of chameleons is given, along with the fossil record and typical characteristics of each genus. The state of chameleons in the modern world is also depicted, complete with new information on the most serious threats to these remarkable reptiles.
Publisher: Univ of California Press
ISBN: 0520276051
Category : Science
Languages : en
Pages : 304
Book Description
They change color depending on their mood. They possess uniquely adapted hands and feet distinct from other tetrapods. They feature independently movable eyes. This comprehensive volume delves into these fascinating details and thorough research about one of the most charismatic families of reptilesÑChameleonidae. Written for professional herpetologists, scholars, researchers, and students, this book takes readers on a voyage across time to discover everything that is known about chameleon biology: anatomy, physiology, adaptations, ecology, behavior, biogeography, phylogeny, classification, and conservation. A description of the natural history of chameleons is given, along with the fossil record and typical characteristics of each genus. The state of chameleons in the modern world is also depicted, complete with new information on the most serious threats to these remarkable reptiles.
Simon's Taxes
Author: John Allsebrook Simon Simon (1st viscount)
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 0
Book Description
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 0
Book Description
Professors in the Gig Economy
Author: Kimberley Tolley
Publisher: JHU Press
ISBN: 1421425335
Category : Business & Economics
Languages : en
Pages : 238
Book Description
Machine generated contents note: Preface, by Kim Tolley Acknowledgements 1. From Golden Era to Gig Economy, by A.J. Angulo 2. Understanding the Need for Unions, by Adrianna Kezar and Thomas DePaola 3. A Long History of Activism and Organizing, by Timothy R. Cain 4. Union Organizing and the Law, by Gregory Saltzman 5. A Just Employment Approach to Adjunct Unionization, by Joseph McCartin and Nicholas Wertsch 6. Unionizing Adjunct and Tenure-Track Faculty at Notre Dame de Namur, by Kim Tolley, Marianne Delaporte, and Lorenzo Giachetti 7. Unions, Shared Governance, and Historically Black Colleges and Universities, by Elizabeth K. Davenport 8. Forming a Union, by Shawn Gilmore 9. Wall to Wall, by Luke Elliot-Negri 10. California State University East Bay, by Kim Geron and Gretchen M. Reevy Conclusion, by Kim Tolley and Kristen Edwards Contributors Appendix Index.
Publisher: JHU Press
ISBN: 1421425335
Category : Business & Economics
Languages : en
Pages : 238
Book Description
Machine generated contents note: Preface, by Kim Tolley Acknowledgements 1. From Golden Era to Gig Economy, by A.J. Angulo 2. Understanding the Need for Unions, by Adrianna Kezar and Thomas DePaola 3. A Long History of Activism and Organizing, by Timothy R. Cain 4. Union Organizing and the Law, by Gregory Saltzman 5. A Just Employment Approach to Adjunct Unionization, by Joseph McCartin and Nicholas Wertsch 6. Unionizing Adjunct and Tenure-Track Faculty at Notre Dame de Namur, by Kim Tolley, Marianne Delaporte, and Lorenzo Giachetti 7. Unions, Shared Governance, and Historically Black Colleges and Universities, by Elizabeth K. Davenport 8. Forming a Union, by Shawn Gilmore 9. Wall to Wall, by Luke Elliot-Negri 10. California State University East Bay, by Kim Geron and Gretchen M. Reevy Conclusion, by Kim Tolley and Kristen Edwards Contributors Appendix Index.
The Generation X Librarian
Author: Martin K. Wallace
Publisher: McFarland
ISBN: 0786486112
Category : Language Arts & Disciplines
Languages : en
Pages : 225
Book Description
Generation X includes individuals born roughly between 1961 and 1981. This generation has faced major advances in technology, environmental degradation, and widening economic injustice, all of which affect libraries and librarians. This collection of critical essays highlights the special challenges that face Generation X librarians. Topics covered include management and leadership, rapidly changing technology, social attitudes and stereotypes within popular culture, and how Generation X librarians have responded to or developed in response to those themes. This work fills many of the gaps present in the professional literature on librarianship and our younger generations.
Publisher: McFarland
ISBN: 0786486112
Category : Language Arts & Disciplines
Languages : en
Pages : 225
Book Description
Generation X includes individuals born roughly between 1961 and 1981. This generation has faced major advances in technology, environmental degradation, and widening economic injustice, all of which affect libraries and librarians. This collection of critical essays highlights the special challenges that face Generation X librarians. Topics covered include management and leadership, rapidly changing technology, social attitudes and stereotypes within popular culture, and how Generation X librarians have responded to or developed in response to those themes. This work fills many of the gaps present in the professional literature on librarianship and our younger generations.