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Author:
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ISBN:
Category : Taxation
Languages : en
Pages : 908
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Book Description
Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 908
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Book Description
Author:
Publisher:
ISBN:
Category : American literature
Languages : en
Pages : 2456
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Book Description
A world list of books in the English language.
Author: Bowker-Saur
Publisher: London ; New York : Bowker-Saur
ISBN:
Category : Law
Languages : en
Pages : 518
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Book Description
Author: Daniel Sandler
Publisher: Kluwer Law International B.V.
ISBN: 9041196536
Category : Business & Economics
Languages : en
Pages : 326
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Book Description
In-depth analysis of the potential conflict between CFC legislation and tax treaties. The book also evaluates the potential conflict between the CFC legislation, found in European Union countries, and the EC Treaty.
Author: Moshe Shekel
Publisher: Routledge
ISBN: 1134021941
Category : Business & Economics
Languages : en
Pages : 601
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Book Description
Time itself creates advantages and disadvantages in the field of taxation. The timing of the recognition of income and expenses for tax purposes has two main implications: firstly, for the timing of the collection of tax, and secondly, for the question of quantification, i.e., how to ensure that the difference between the timing of the recognition of income or expenses, as opposed to the respective dates on which the amounts are actually received or paid, does not distort the determination of the amount of chargeable income. The time component is a weapon in the confrontation between the opposing motivations of the taxpayers and the tax authorities. In any given fiscal year, taxpayers seek to present a minimal picture of their chargeable income, by "deferring" the recognition of income or "advancing" the recognition of expenses. As opposed to this, the tax authorities adopt the opposite strategy: maximizing taxable "profit" in any given year. This book critically examines the various approaches that have been adopted in the tax systems in the UK, the US and Israel in relation to the timing of income recognition and expenses for tax purposes. It suggests an innovative tax model that identifies the advantages that arise to the taxpayer as a result of the differences between the timing of the recognition of income and expenses, and the timing of the receipt of the revenue or the payment of a liability, and taxes only that advantage.
Author: Gerry Redmond
Publisher: Cambridge University Press
ISBN: 9780521632249
Category : Business & Economics
Languages : en
Pages : 332
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Book Description
A comprehensive assessment of the theory and workings of the POLIMOD tax-benefit model.
Author:
Publisher:
ISBN:
Category : Great Britain
Languages : en
Pages : 1488
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Book Description
Author: Arthur James Wells
Publisher:
ISBN:
Category : Bibliography, National
Languages : en
Pages : 1664
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Book Description
Author:
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Category : American literature
Languages : en
Pages : 3054
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Book Description
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.
