Simon's Tax Cases, 1973-1998 PDF Download
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Author: Stephen Hetherington
Publisher:
ISBN: 9780406998446
Category :
Languages : en
Pages : 48000
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Book Description
The full bound volume set of Simon’s Tax Cases volumes from 1973 to date comprises reports of tax cases decided in the courts of the United Kingdom, as well as the Upper Tribunal (Tax and Chancery Chamber), the Court of Justice of the European Union and the European Court of Human Rights.
Author: Stephen Hetherington
Publisher:
ISBN: 9780406998446
Category :
Languages : en
Pages : 48000
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Book Description
The full bound volume set of Simon’s Tax Cases volumes from 1973 to date comprises reports of tax cases decided in the courts of the United Kingdom, as well as the Upper Tribunal (Tax and Chancery Chamber), the Court of Justice of the European Union and the European Court of Human Rights.
Author: Glen Loutzenhiser
Publisher: Bloomsbury Publishing
ISBN: 1509921354
Category : Law
Languages : en
Pages : 1647
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Book Description
This is the ninth edition of John Tiley's major text on revenue law, covering the UK tax system, income tax, capital gains tax and inheritance tax, as well as incorporating sections dealing with corporation tax, international and European tax, savings and charities. This new edition is fully revised and updated with the latest case law, statutory and other developments, including Finance Act 2019. The book is designed for law students taking the subject in the final year of their law degree, or for more advanced courses, and 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 also 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. Copy the URL below to read a 2021 supplement highlighting new developments since the book's publication in 2019: https://www.bloomsbury.com/media/2v1ej5vw/tileys-revenue-law-supplement-2021.pdf
Author: Anne Fairpo
Publisher: Bloomsbury Publishing
ISBN: 1526501325
Category : Business & Economics
Languages : en
Pages : 1921
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Book Description
This highly respected work is a leading textbook for students and an invaluable first point of reference for practitioners. Its impressive list of contributors provides a clear and detailed explanation of the law, with a wealth of practical examples. It is fully revised and updated to the latest Finance Act, covering the latest case law and developments in practice.
Author: Michael Feeney
Publisher: Bloomsbury Publishing
ISBN: 1526506920
Category : Law
Languages : en
Pages : 2416
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Book Description
This key book provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. Now in its 23rd year of publication, this extremely practical book features detailed worked examples and extensive references to case law throughout the work. The guidance and advice outlines how to successfully apply the new tax reliefs, keeping your clients' tax liabilities as low as possible. This new edition has been updated to the Finance Act 2018 and incorporates the many substantive legal changes that have taken place in the last year, including: - The new controlled foreign companies legislation: whereby, for Irish tax purposes, undistributed income of controlled foreign subsidiaries may be attributed to an Irish controlling company of those subsidiaries. - The capital gains tax exit charge legislation, which has been completely re-written and substituted for the existing legislation. - Film relief, which has been extended for another four years, to 31 December 2024, but which has also been extensively amended There have also been numerous legal smaller changes that have been addressed and incorporated into this new edition, such as the technical change in specified tangible assets to the 80% restriction on allowable capital allowances, the extension of accelerated capital allowances to expenditure on energy-efficient equipment, the accelerated capital allowances for equipment and buildings for childcare centres or fitness centres for employee and the extension of relief for start-up companies.
Author: Victor Grout
Publisher:
ISBN: 9780510493554
Category : Taxation
Languages : en
Pages : 337
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Book Description
Author: Mark Osiel
Publisher: Yale University Press
ISBN: 0300087535
Category : Law
Languages : en
Pages : 265
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Book Description
Is it possible that the soldiers of mass atrocities--Adolph Eichmann in Nazi Germany and Alfredo Astiz in Argentina's Dirty War, for example--act under conditions that prevent them from recognizing their crimes? In the aftermath of catastrophic, state-sponsored mass murder, how are criminal courts to respond to those who either gave or carried out the military orders that seem unequivocally criminal? This important book addresses Hannah Arendt's controversial argument that perpetrators of mass crimes are completely unaware of their wrongdoing, and therefore existing criminal laws do not adequately address these defendants. Mark Osiel applies Arendt's ideas about the kind of people who implement bureaucratized large-scale atrocities to Argentina's Dirty War of the 1970s, and he also delves into the social conditions that could elicit such reprehensible conduct. He focuses on Argentine navy captain Astiz, who led one of the most notorious abduction squads, to discover how he and other junior officers could justify the murders of more than ten thousand suspected "subversives." Osiel concludes that legal stipulations labeling certain deeds as manifestly illegal are indefensible. He calls for a significant change in the laws of war to preserve both justice and the possibility of dialogue between factions in such sharply divided societies as Argentina. Osiel's proposals have profound implications for future prosecutions of Pinochet's lieutenants, Milosevic's henchmen, the willing executioners of Rwanda and East Timor, and other perpetrators of state-endorsed murder and torture.
Author: Robert T. Cole
Publisher: Aspen Publishers
ISBN:
Category : Business & Economics
Languages : en
Pages : 1302
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Book Description
Practical Guide to U.S. Transfer Pricing is a total approach to U.S. transfer pricing For The complex global marketplace. No book on the market today offers you a more thorough approach to transfer pricing rules that Practical Guide to U.S. Transfer Pricing. The tremendous increase in international trade among the nations of the world has made transfer pricing the most important international tax issues for governments. Thus, it is a major problem for major multinational corporations, which are subject to detriments from transfer pricing rules and adjustments, especially double taxation, penalties, And The cost of compliance. Packed with ready-to-use guidelines, detailed examples, and useful tips, Practical Guide to U.S. Transfer Pricing has been specifically designed to help you make today's transfer pricing rules work for your corporation. The book brings together For The first time, a wealth of features that will empower you to deal quickly and efficiently with all transfer pricing issues and problems. You will find: Unsurpassed coverage of U.S. transfer pricing substantive rules Incisive comparisons of the U.S. rules To The international accepted OECD Transfer Pricing Guidelines Information on both special and traditional procedures for transfer pricing cases Comprehensive explanations of all major transfer pricing methods, such as the Comparable Uncontrolled Price Method, Cost Plus Method, Comparable Profits Methods, and Profit Split Method Criteria for choosing the best transfer pricing method Ideas on how to cope with the U.S. rules in light of foreign requirements A checklist that multinationals can use in developing an international strategy for transfer pricing compliance A full description of the proposed method of global trading of financial products.
Author:
Publisher: Bloomsbury Publishing
ISBN: 1780436777
Category : Law
Languages : en
Pages : 829
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Book Description
This truly indispensable book from Nexia International condenses the KEY rates, reliefs and tax facts from 80 regimes into one essential guide.It's an accessible and user-friendly first point of reference for accountants, tax advisers, policy-makers, investors looking at opportunities overseas and anyone considering living or working abroad.Each chapter covers a single jurisdiction and includes information on: - Legal Forms - Corporate Tax - Personal Tax - Withholding Taxes - Indirect TaxesEach country-specific chapter is organised and presented in the same format and style. The chapters are organised alphabetically by country which ensures readers can quickly find the information they need on a specific country. Written by Nexia members based in the relevant tax regime, The International Tax Handbook provides a concise overview of taxation in these regimes: Argentina, Australia, Austria, Bahrain, Belgium, Bolivia, Brazil, British Virgin Islands, Bulgaria, Cameroon, Canada, Channel Islands - Guernsey, Channel Islands - Jersey, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Finland, France, Germany, Ghana, Gibraltar, Greece, Guatemala, Hong Kong SAR, Hungary, India, Iran, Ireland, Isle of Man, Israel, Italy, Japan, Kenya, Korea, Lebanon, Liechtenstein, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Morocco, Namibia, The Netherlands, New Zealand, Nigeria, Oman (Sultanate of Oman), Pakistan, Panama, Paraguay, Peru, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Singapore, Slovak Republic, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Taiwan, Tanzania, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Vietnam.Previous edition ISBN: 9781780431277
Author: Robert L Williams
Publisher: Bloomsbury Publishing
ISBN: 1847665098
Category : Law
Languages : en
Pages : 815
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Book Description
This unique book is a concise but complete tax planning manual for those advising high net worth individuals of the UK, US or any other nationality who have UK or US residence, assets or family members. Guide to US/UK Private Wealth Tax Planning covers all the information and legislation you are likely to require when advising clients exposed to both UK and US taxation, providing you with: A quick reference summary of the UK and US rules applicable to your clients; A comprehensive summary of available unilateral and treaty planning techniques to avoid US estate tax or UK inheritance tax for clients who are non-domiciliaries of the UK or US; Optimal income and gains tax planning for foreign trusts with UK or US beneficiaries; Integrated UK and US tax planning solutions for clients exposed to both UK and US tax. Previous edition ISBN: 9781845920272
Author: Oktavia Weidmann
Publisher: Kluwer Law International B.V.
ISBN: 9403524057
Category : Law
Languages : en
Pages : 519
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Book Description
Derivatives stand at the forefront of financial innovation, continually evolving to accommodate new asset classes and risk categories. In the past decade, the growing popularity of cryptoassets and ESG investments has sparked the development of a variety of innovative investment strategies and risk management tools, including crypto and ESG derivatives and related structured products. This new edition has similarly evolved. Using illustrative examples, it provides a comprehensive analysis of the key tax issues associated with derivatives and cryptoassets in domestic and cross-border transactions and presents approaches that tax legislators could adopt to solve them. The new edition also comments on recent trends in global tax policy, such as the OECD Base Erosion and Profit Shifting (BEPS) 1.0 and 2.0 projects. Throughout the book, specific references are made to UK, German, and Swiss tax law. The updated edition addresses the following topics: economic and financial properties of derivatives and cryptoassets; definition of derivatives for tax purposes and its application to crypto derivatives and ESG derivatives, among others; accounting treatment of derivatives and cryptoassets under IFRS, UK, German and US GAAP; current tax legislation and policy alternatives to the taxation of derivatives and cryptoassets; characterisation of derivatives gains and losses as income or capital, and equity or debt; accounting and taxation treatment of hedging transactions involving derivatives or cryptoassets; accounting and taxation rules applying to structured products and hybrid instruments, including crypto and ESG-linked structured products; withholding taxes on derivatives and the concept of beneficial ownership in domestic and cross-border transactions; and anti-avoidance legislation applying to derivatives and cryptoassets, including the domestic law implementation of BEPS Action 2, the EU Anti-Tax Avoidance Directives (ATAD I and II), the tax transparency rules for cryptoassets (DAC8) and Pillar Two. This comprehensive book analyses recent developments in three intertwined areas of expertise: financial products, accounting and tax law. It will be a valuable resource to tax professionals in their daily practice of advising companies, banks and investment funds. It will also be of interest to government officials and researchers engaged in the taxation of derivatives, cryptoassets, and ESG investment products.
