Fundamentals of Taxation PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Fundamentals of Taxation PDF full book. Access full book title Fundamentals of Taxation by Pasquale Pistone. Download full books in PDF and EPUB format.
Author: Pasquale Pistone
Publisher:
ISBN: 9789087225391
Category :
Languages : en
Pages : 176
Get Book
Book Description
Author: Pasquale Pistone
Publisher:
ISBN: 9789087225391
Category :
Languages : en
Pages : 176
Get Book
Book Description
Author: Alan Dornfest Aas
Publisher:
ISBN: 9780883291887
Category : Real property
Languages : en
Pages : 386
Get Book
Book Description
Fundamentals of Tax Policy expands the IAAO collection of core knowledge. The text is intended to provide a basic understanding and overview of the many factors that shape tax policy. This text provides a foundation for further investigation and learning on tax policy issues. This is the first book from the International Association of Assessing Officers whose sole focus is tax policy.
Author: Lynne Oats
Publisher: Bloomsbury Publishing
ISBN: 1526519569
Category : Business & Economics
Languages : en
Pages : 773
Get Book
Book Description
The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader's understanding and offers more in-depth material on many important areas of the subject. Traditionally published every 2 years in both print and digital formats, this content is a core requirement for student reading lists at both undergraduate and post graduate level. Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas to be included in this new edition are: - changes proposed by BEPS 2.0 in relation to taxation and the digital economy, including Pillar Two and the proposed new UN Model Article 12B; - further progress on the implantation of OECD Base Erosion and Profit Shifting implementation, including: -- an update on the implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse; -- the implementation of transfer pricing documentation and country-by-country reporting; -- multilateral instrument implementation; - the impact of Covid-19 on international taxation; - further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases (Apple in particular) and updates to the Directive on Administrative Cooperation, and the new communication on Business Taxation for the 21st Century. - Proposals in relation to the taxation of digital business, in particular the OECD's unified approach and the UN modifications to the Model Double Taxation Convention. - Proposals for a global minimum corporate tax rate to curb base erosion and tax competition.
Author: Pasquale Pistone
Publisher:
ISBN: 9789087225377
Category :
Languages : en
Pages :
Get Book
Book Description
Author: Paul R. McDaniel
Publisher:
ISBN: 9789041136565
Category : Aliens
Languages : en
Pages : 0
Get Book
Book Description
This book provides an introduction to the application of the United States international taxation system to taxpayers investing or transacting business in the US and other countries. It sets forth the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work, or carry on a trade or business in the US or abroad.
Author: Stephanie Hunter McMahon
Publisher:
ISBN: 9781683285199
Category : Fiscal policy
Languages : en
Pages : 0
Get Book
Book Description
This overview of tax policy explains essential concepts clearly and concisely. Chapters open with brief descriptions of a policy area, providing a synopsis of the current state of the law. This is followed by a balanced and apolitical discussion of arguments for and against the current law and commonly proposed alternatives. Wide-ranging coverage of all critical tax policies from federal Social Security and income taxes to state and local budgeting to international transfer pricing examine the building blocks of the tax system. Ample footnotes provide easy access to articles and standard reference works allowing readers to dig deeper on their own.
Author: Kevin Holmes
Publisher: IBFD
ISBN: 9087220235
Category : Double taxation
Languages : en
Pages : 433
Get Book
Book Description
Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.
Author: John A. Miller
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 640
Get Book
Book Description
The third edition of The Fundamentals of Federal Taxation is a problem-based, transaction-oriented treatment of the basics of federal taxation. It features a balanced approach toward tax planning and tax policy and is structured for easy accessibility through the use of forty-two chapters, each of which can readily be covered in one, or occasionally two, class sessions. A new chapter in this edition brings together the various exclusions, deductions and credits concerning education. This is a topic of particular relevance to students that often receives scattered treatment in other books. Thoroughly up to date, this edition incorporates the changes arising from the American Taxpayer Relief Act of 2012, the so-called ¿fiscal cliff¿ legislation. The authors also prepare an annual supplement each August. The first half of the book provides students with an understanding of the overall structure of the federal income tax. This part culminates in two major review problems that assist students in integrating the knowledge gained. Thereafter, the book covers various major topics of taxation¿including real estate taxation, intellectual property taxation, family taxation, tax consequences of litigation, and deferred compensation -- with an emphasis on tax planning. It is designed to give students an appreciation for how the law of taxation connects with everyday events of American life. The book also contains chapters on corporate and partnership income taxation, international income taxation and the federal wealth transfer taxes in order to introduce students to those important areas of tax law. In this cogent, straightforward treatment of a complex subject, the topics, the selection of cases, and the design of the problems are all calculated to make tax fun and thought-provoking. This edition is available in both hard copy and electronic versions. A teacher¿s manual with complete solutions to all of the problems is available.
Author: Joseph A. Pechman
Publisher: Brookings Institution Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 440
Get Book
Book Description
This fifth edition of Federal Tax Policy, like its predecessors, is intended to explain such issues so that the interested citizen may better understand and contribute to public discussion of tax policy. This edition reflects tax developments between 1983 and 1987 and emphasizes the newer issues: comprehensive income taxation, the effects of taxation on economic incentives, inflation adjustments for income tax purposes, the relative merits of graduated income taxes and expenditure taxes, and changes in the fiscal relations between the federal and the state and local governments.
Author: Robin Boadway
Publisher: Cambridge University Press
ISBN: 1108957579
Category : Political Science
Languages : en
Pages : 154
Get Book
Book Description
Tax policies are informed by principles developed in the tax theory and policy literature. This Element surveys the policy lessons that emerge from optimal tax analysis since the 1970s. This Element begins with the evolution of tax policy principles from the comprehensive income approach to the expenditure tax approach to normative tax analysis based on social welfare maximization and recounts key results from the optimal income tax analysis inspired by Mirrlees and extended by Diamond to the extensive margin approach. This Element also emphasizes analytical techniques that yield empirically relevant concepts and show the equity-efficiency trade-off at the heart of tax policy. We also extend the analysis to recent literature incorporating involuntary unemployment, and policies like welfare and unemployment insurance.
