Corporate Income Taxes under Pressure PDF Download
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Author: Ruud A. de Mooij
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388
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Book Description
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Author: Ruud A. de Mooij
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388
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Book Description
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 1513577921
Category : Business & Economics
Languages : en
Pages : 43
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Book Description
This paper updates the projections of the Fund’s income position for FY 2021 and FY 2022 and proposes decisions for the current and next financial year. The Fund’s overall net income for FY 2021 is projected at about SDR 4.1 billion, higher than both the interim estimate of SDR 3.2 billion and the April 2020 estimate.
Author: Dr. R. K. Jain
Publisher: SBPD Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 669
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Book Description
Main Highlights of Finance Act, 2021 1. Income Tax–An Introduction , 2. Important Definitions 3. Assessment on Agricultural Income 4. Exempted Incomes 5. Residence and Tax Liability 6. Income from Salaries 7. Income from Salaries (Retirement and Retrenchment) 8. Income from House Property 9. Depreciationn 10. Profits and Gains of Business or Profession (Including : Special Provision for Computing Profits and Gain of Profession on Presumptive Basis) 11. Capital Gains 12. Income from Other Sources 13. Income Tax Authorities 14. Clubbing of Income and Aggregation of Income 15. Set-off and Carry Forward of Losses Deductions From Gross Total Income 17. Assessment of Individuals (Computation of Total Income) 18. Computation of Tax Liability of Individuals 19. Deduction of Tax at Source 20. Procedure of Assessment 21. Assessment of Firm and Association of Persons and Computation of Tax Liability Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns l Supreme Court Leading Cases l GST–Concept, Registration and Taxation Mechanism l Rebate and Relief in Tax l Examination Papers
Author: International Monetary
Publisher: International Monetary Fund
ISBN: 1616354631
Category : Business & Economics
Languages : en
Pages : 10
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Book Description
This paper reports on the Fund’s income position for FY 2021 following the closing of the Fund’s accounts for the financial year and completion of the external audit. Overall FY 2021 net income amounted to SDR 4.8 billion or SDR 0.7 billion higher than estimated in April, mainly reflecting a larger than anticipated gain reported under IAS 19 (the accounting standard for employee benefits) and endowment returns exceeding earlier projections.
Author: Jamie Swift
Publisher: Between the Lines
ISBN: 1771135484
Category : Political Science
Languages : en
Pages : 160
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Book Description
Inequality is up. Decent work is down. Free market fundamentalism has been exposed as a tragic failure. In a job market upended by COVID-19—with Canadians caught in the grip of precarious labour, stagnant wages, a climate crisis, and the steady creep of automation—an ever-louder chorus of voices calls for a liveable and obligation-free basic income. Could a basic income guarantee be the way forward to democratize security and intervene where the market economy and social programs fail? Jamie Swift and Elaine Power scrutinize the politics and the potential behind a radical proposal in a post-pandemic world: that wealth should be built by a society, not individuals. And that we all have an unconditional right to a fair share. In these pages, Swift and Power bring to the forefront the deeply personal stories of Canadians who participated in the 2017–2019 Ontario Basic Income Pilot; examine the essential literature and history behind the movement; and answer basic income’s critics from both the right and left.
Author: R.K. Jain,
Publisher: SBPD Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 729
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Book Description
Main Highlight of Finance Act, 2022 1. Income Tax : An Introduction, 2. Important Definition, 3. Assessment on Agricultural Incomne, 4. Exepmted Income, 5. Residence and Tax Liability, 6. Income From Slaries, 7. Income From Salaries (Retirement and Retrenchement), 8. Income From House Property, 9. Depreciation, 10. Profits and Gains of Nusiness or Profession, 11. Capital Gains, 12. Income From Other Sources, 13. Income Tax Authorities, 14. Clubing of Income and Aggregration of Income, 15. Set-Off And CArry Forword of Losses, 16. Deduction From Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Lisbility of Individuals, 19. Tax Deduction at Source, 20. Assessment Procedure, 21. Assessment of Frim and Association of Persons, New Tax Regime Rebate and Relief in Tax Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns, Supreme Court Leading Cases GST- Concept, Registration and Taxation Mechanism.
Author: Stacey M. Jones
Publisher: Bloomsbury Publishing USA
ISBN:
Category : Social Science
Languages : en
Pages : 362
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Book Description
This book provides a one-stop resource for understanding the full dimensions of income inequality in the United States, including chief socioeconomic drivers of inequality and proposals to reduce the widening gap between rich and poor in America. Carefully researched and scrupulously nonpartisan, this resource examines the history and current state of income inequality in the United States, with a particular focus on key issues, events, and political/economic philosophies relevant to the enduring divide between rich and poor in America. One of the most valuable aspects of the book is that it surveys the complex history of income inequality in an easy-to-understand fashion that helps readers identify and assess the ways in which income inequality shapes many aspects of modern American society. The book is even-handed in its treatment of the academic and policy debates over the causes, consequences, and appropriate response to today's growing inequality. In addition, this resource provides insights into the financial underpinnings of debt and wealth and capitalism and how all of those factors perpetuate themselves. It also examines problems and challenges related to child care, education, transportation, housing, and saving for retirement that hamper so many poor people in their efforts to lift their households out of poverty.
Author: R.K. Jain,
Publisher: Scorer Guru Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 713
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Book Description
1. Income Tax- An Introduction 2. Important Definitions 3. Assessment Agricultural Income 4. Exempted Incomes 5. Residence and Tax Liability 6. Income from Salaries 7. Income from Salaries (Retirement and Retrenchment) 8. Income from House Property 9. Depreciation 10. Profits and Gains of Business or Profession 11. Capital Gains 12. Income from Other Sources 13. Income Tax Authorities 14. Clubbing of Income and Aggregation of Income 15. Set-off and Carry Forward of Losses 16. Deductions from Gross Total Income 17. Assessment of Individuals (Computation of Total Income) 18. Computation of Tax Liability of Individuals 19. Tax Deduction at Source 20. Assessment Procedure 21. Penalties, Offences and Prosecutions 22. Appeal and Revision 23. Tax-Planning 24. Recovery and Refund of Tax 25. Advance Payment of Tax (a). New Tax Regime (b). Rebate and Relief in Tax (c). Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns
Author: David A. Green
Publisher: McGill-Queen's Press - MQUP
ISBN: 0886453801
Category : Political Science
Languages : en
Pages : 448
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Book Description
As governments struggle to adapt half-century-old income and social support programs to new needs and realities, some are calling for the introduction of a basic income guarantee for working-age Canadians. But is a basic income really the best policy response to poverty, precarious work, and unemployment? Is it the best way to build a just and inclusive society? Basic Income and a Just Society provides a comprehensive evaluation of basic income and its application as a primary social policy tool. Drawing on extensive research and analysis produced for the British Columbia Expert Panel on Basic Income, combined with pan-Canadian data and current evidence, leading scholars examine the various claims made for and against a basic income. They assess its potential to reduce poverty and improve social outcomes, as well as the costs associated with implementing such a program in Canada and how it would interact with existing social programs. In examining the key arguments advanced by proponents of a basic income, contributors take a hard look at Canada’s social safety net and its strengths and weaknesses, proposing a different path forward – one that entails a full paradigm shift in social policy and rests on providing the bases of self- and social respect to all Canadians.
Author: Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher: Sahitya Bhawan Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 544
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Book Description
About The Book Largest Selling Book since 1964 and over the last 58 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax. Even the last minute changes in the law have been incorporated in this revised edition of the book and as such it is the latest and most update book on Income Tax for the Assessment Year 2022-23. Further, the amendments made by the Finance Act, 2022, applicable for the Assessment Year 2022-23, have been incorporated in the book. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Income Tax Law. User-friendly examination-oriented style facilitating easy comprehension of each topic. Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax. Unsurpassed for over 58 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at moderate price. Questions from latest Examination Papers of various universities have been included in the revised edition of the book. At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers.
