Tolley's Taxation of Company Reorganisations 2007-08 PDF Download
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Author: David Whiscombe
Publisher: Tolley
ISBN: 9781405726566
Category : Corporate reorganizations
Languages : en
Pages :
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Book Description
The Taxation of Company Reorganisations is a readable but comprehensive introduction to a complex set of tax rules.
Author: David Whiscombe
Publisher: Tolley
ISBN: 9781405726566
Category : Corporate reorganizations
Languages : en
Pages :
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Book Description
The Taxation of Company Reorganisations is a readable but comprehensive introduction to a complex set of tax rules.
Author: Pete Miller
Publisher: Bloomsbury Publishing
ISBN: 1526511517
Category : Business & Economics
Languages : en
Pages : 749
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Book Description
Taxation of Company Reorganisations, Sixth Edition is an essential reference source for tax advisers which covers the basic rules of corporation tax and capital gains, reorganisations, share exchanges and other deemed reorganisations, reconstructions, mergers, demergers and branch incorporations, as well as cross-border transactions. Written by authors with more than fifty years' experience of dealing with clients from small owner-managed businesses to multinational corporate groups, this title includes guidance on the full range of corporate transactions and is applicable to a wide number of organisations. While there is comprehensive coverage of the technical and theoretical meaning of the legislation, the authors have also drawn on their vast practical experience, derived from many years of transaction-based work. This Sixth Edition has been brought fully up to date with recent Finance Acts including FA 2019 and the proposals for FA 2020 that were published in July 2019. It has been reviewed for company and European law and has been updated in relation to the following: - Changes to substantial shareholding exemptions in Finance (No. 2) Act 2017 - Changes to EIS, SEIS and VCT investment schemes in FA 2018 - The introduction of LBTT in Scotland and LTT in Wales - Stamp duty changes proposed for FA 2020 - Enhanced material on the taxation of goodwill and loan relationships on a reorganisation Cases updated since the last edition include: - Gallaher Ltd v Revenue and Customs Commissioners [2019] UKFTT 207 (TC) (on application of s171 TCGA 1992) - Hancock [2019] 1 WLR 3409 (Supreme Court decision) - Trigg [2018] EWCA Civ 17 (Court of Appeal decision)
Author:
Publisher:
ISBN:
Category : American literature
Languages : en
Pages : 746
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Book Description
Author: Christopher M. Bruner
Publisher: Cambridge University Press
ISBN: 1107354900
Category : Law
Languages : en
Pages : 317
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Book Description
The corporate governance systems of Australia, Canada, the United Kingdom and the United States are often characterized as a single 'Anglo-American' system prioritizing shareholders' interests over those of other corporate stakeholders. Such generalizations, however, obscure substantial differences across the common-law world. Contrary to popular belief, shareholders in the United Kingdom and jurisdictions following its lead are far more powerful and central to the aims of the corporation than are shareholders in the United States. This book presents a new comparative theory to explain this divergence and explores the theory's ramifications for law and public policy. Bruner argues that regulatory structures affecting other stakeholders' interests - notably differing degrees of social welfare protection for employees - have decisively impacted the degree of political opposition to shareholder-centric policies across the common-law world. These dynamics remain powerful forces today, and understanding them will be vital as post-crisis reforms continue to take shape.
Author: David Alan Grier
Publisher: Princeton University Press
ISBN: 1400849365
Category : Science
Languages : en
Pages : 423
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Book Description
Before Palm Pilots and iPods, PCs and laptops, the term "computer" referred to the people who did scientific calculations by hand. These workers were neither calculating geniuses nor idiot savants but knowledgeable people who, in other circumstances, might have become scientists in their own right. When Computers Were Human represents the first in-depth account of this little-known, 200-year epoch in the history of science and technology. Beginning with the story of his own grandmother, who was trained as a human computer, David Alan Grier provides a poignant introduction to the wider world of women and men who did the hard computational labor of science. His grandmother's casual remark, "I wish I'd used my calculus," hinted at a career deferred and an education forgotten, a secret life unappreciated; like many highly educated women of her generation, she studied to become a human computer because nothing else would offer her a place in the scientific world. The book begins with the return of Halley's comet in 1758 and the effort of three French astronomers to compute its orbit. It ends four cycles later, with a UNIVAC electronic computer projecting the 1986 orbit. In between, Grier tells us about the surveyors of the French Revolution, describes the calculating machines of Charles Babbage, and guides the reader through the Great Depression to marvel at the giant computing room of the Works Progress Administration. When Computers Were Human is the sad but lyrical story of workers who gladly did the hard labor of research calculation in the hope that they might be part of the scientific community. In the end, they were rewarded by a new electronic machine that took the place and the name of those who were, once, the computers.
Author: Arend Lijphart
Publisher: Yale University Press
ISBN: 0300189125
Category : Political Science
Languages : en
Pages : 457
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Book Description
Examining 36 democracies from 1945 to 2010, this text arrives at conclusions about what type of democracy works best. It demonstrates that consensual systems stimulate economic growth, control inflation and unemployment, and limit budget deficits.
Author:
Publisher: World Bank Publications
ISBN: 0821371940
Category : Business & Economics
Languages : en
Pages : 246
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Book Description
After an extensive consultative process with governments and global partners, including civil society organizations and bilateral and multilateral organizations, the World Bank's new health, nutrition, and population strategy aims to help developing countries strengthen their health systems and improve the health and well-being of millions of the world's poorest people, boost economic growth, reduce poverty caused by catastrophic illness, and provide the structural "glue" that supports multiple health-related programs within countries."--BOOK JACKET.
Author: Jean-Paul Rodrigue
Publisher: Routledge
ISBN: 1134257783
Category : Science
Languages : en
Pages : 297
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Book Description
Mobility is fundamental to economic and social activities, including commuting, manufacturing, or supplying energy. This book focuses on understanding how mobility is linked with geography. It links spatial constraints and attributes with the origin, destination, extent, nature and purpose of movements.
Author: Frans H. J. M. Coenen
Publisher: Springer Science & Business Media
ISBN: 140209325X
Category : Science
Languages : en
Pages : 212
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Book Description
Public Participation and Better Environmental Decisions is about a specific ‘promise’ that participation holds for environmental decision-making. Many of the arguments for public participation in (inter)national environmental policy documents are functional, that is to say they see public participation as a means to an end. Sound solutions to environmental problems require participation beyond experts and political elites. Neglecting information from the public leads to legitimacy questions and potential conflicts. There is a discourse in the literature and in policy practice as to whether decision-making improves in quality as additional relevant information by the public is considered. The promise that public participation holds has to be weighed against the limitations of public participation in terms of costs and interest conflicts. The question that Public Participation and Better Environmental Decisions seeks to answer for academics, planners and civil servants in all environmental relevant policy fields is: What restricts and what enables information to hold the ‘promise’ that public participation lead to better environmental decision-making and better outcomes?
Author: Mr.Michael Keen
Publisher: International Monetary Fund
ISBN: 1475570309
Category : Business & Economics
Languages : en
Pages : 27
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Book Description
This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of administrative interventions—the “enforcement elasticity of tax revenue”—that is a sufficient statistic for the behavioral response to such interventions, much as the elasticity of taxable income serves as a sufficient statistic for the response to tax rates. Amongst the applications are characterizations of the optimal balance between policy and administrative measures, and of the optimal compliance gap.
