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Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 590
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Book Description
Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 590
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Book Description
Author: Alan Dolton
Publisher:
ISBN: 9780754511618
Category : Taxation
Languages : en
Pages : 989
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Book Description
This work contains brief, concise reports of more than 2500 essential court and special commissioners' decisions relevant to UK tax legislation from 1875 to 1 January 2001, including selected European tax cases. It provides analytical commentary on key decisions from 2000. Cases are arranged in subject areas and subjects are arranged alphabetically. The tables included list cases both alphabetically, under the names of both parties, and in order of the relevant legislation.
Author:
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 226
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Book Description
Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 1440
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Book Description
Author: Lynda Macdonald
Publisher: Routledge
ISBN: 1136355103
Category : Business & Economics
Languages : en
Pages : 372
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Book Description
Tolley’s Managing Fixed-Term and Part-Time Workers is an essential tool for HR directors and managers, and their advisers. This timely handbook contains comprehensive coverage of the legal and practical implications of the new Fixed-Term Employees (Prevention of Less Favourable Treatment) Regulations 2002 and the EC Directive on Fixed-Term Work. With almost a quarter of the total UK working population engaged on part-time contracts, there has never been a greater need for employers to understand the latest rights and duties owed to those who work on a part-time, intermittent or job-share basis. This invaluable resource will show you how to deal fairly with agency temps, contractors, freelancers, casual workers, seasonal workers, students working during vacations, part-time employees and temporary workers engaged to cover short-term absence. Combining coverage of the legal background with practical advice on how to ensure your policies and procedures comply with the law, this handbook will enable you to: - understand the laws that impact upon successive fixed-term contracts - treat part-time staff fairly and avoid claims of unlawful discrimination from women who form the majority of the UK’s part-time workforce - draft your own documents using key sample documents – letters of employment, contract clauses and employment policies - save time by giving you access to comprehensive legal and tactical information in one unique handbook, featuring questions and answers, checklists and case studies for ease of use - ensure you are complying with the laws governing equality of treatment for fixed-term and part-time workers This accessible guide explains the latest legislation and case law and offers an array of practical tips and tools to help ensure fairness of treatment for fixed-term and part-time employees.
Author: Moshe Shekel
Publisher: Routledge
ISBN: 113402195X
Category : Business & Economics
Languages : en
Pages : 366
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Book Description
Introduction -- Accounting background -- Tax values -- Between GAAP and fiscal accounting -- Timing of recognition of income from deposits -- Timing of recognition of income from advances -- Timing of the deduction of future expenses -- Alternative models.
Author: John Tiley
Publisher: Bloomsbury Publishing
ISBN: 1782250395
Category : Law
Languages : en
Pages : 532
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Book Description
The last several years have seen fundamental changes to the UK tax system. Nearly the entirety of the UK corporation tax and international tax rules have been rewritten by three new statutes – the Corporation Tax Acts 2009 and 2010 and the Taxation (International and Other Provisions) Act 2010. The UK has also implemented major new policies affecting the taxation of pensions, charities, savings vehicles, 'non-doms' and the foreign profits of UK companies. In addition, European Union law, and especially the case law of the Court of Justice of the European Union, has had an increasingly important impact on UK corporation tax and international tax law in particular. This new book on advanced topics in UK tax law is derived from material previously found in John Tiley's major text on Revenue Law that has been expanded and comprehensively updated to take account of these developments. The book deals with Corporation Tax, International and European Tax, Savings and Charities, in a manageable and portable volume for law students and practitioners. It complements the material on UK Income Tax, Capital Gains Tax, and Inheritance Tax found in Revenue Law, 7th edition. Unlike other tax law books, this text explains the new rules found in CTA 2009, CTA 2010 and TIOPA 2010 in light of its legislative predecessors. The book contains extensive references to the new legislation and also to the former enactments in ICTA 1988 and elsewhere. Those familiar with the old law but wanting to find their way round the new will find this work particularly valuable. The book is designed for law students taking advanced tax courses in the final year of their law degree course and for graduate students, but is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but to include citation of the relevant literature from legal periodicals and some discussion of or reference to the background material in terms of policy, history or other countries' tax systems.
Author: John Snape
Publisher: Bloomsbury Publishing
ISBN: 1847318711
Category : Law
Languages : en
Pages : 206
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Book Description
Excellent technical writing on corporation tax abounds, but it tends to be inaccessible to public lawyers, political theorists and political economists. Although recent years have seen not only an explosion in public law scholarship but also a reawakening of interest in interpretative political theory and political economy, the potential of these perspectives to illuminate the corporation tax debate has remained unexplored. In this important work, John Snape seeks to reconcile these disparate strands of scholarship and to contribute to a new way of understanding and conceptualising the reform of the law relating to corporate taxation. Drawing on important developments in public law scholarship, the study combines elements of political theory and political economy. It advances a new interpretation of corporation tax law as an instrument of rule, through the maximisation of a nation's economic potential. Snape shows how corporate taxation belongs at the centre of any discussion of economic globalisation, not only because of the potential of national tax systems to influence inward investment decisions but also because of the potential of those decisions to shape the public interest that those tax systems might embody. Following public law and politics models, the book looks afresh at the impact of Britain's political institutions, of the processes of its representative government and of the theory that moulds and orders the values that the corporation tax code contains. This is a timely exploration of cutting-edge issues of public policy.
Author:
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 272
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Book Description
Author: Oktavia Weidmann
Publisher: Kluwer Law International B.V.
ISBN: 9041159835
Category : Law
Languages : en
Pages : 417
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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.
