Author:
Publisher: CCH Australia Limited
ISBN: 1921485809
Category : Corporations
Languages : en
Pages : 1945
Book Description
This book is a concise foreign tax reference tool for the practitioner who needs quick answers to basic corporate and individual tax questions.
International Master Tax Guide 2009/10
Author:
Publisher: CCH Australia Limited
ISBN: 1921485809
Category : Corporations
Languages : en
Pages : 1945
Book Description
This book is a concise foreign tax reference tool for the practitioner who needs quick answers to basic corporate and individual tax questions.
Publisher: CCH Australia Limited
ISBN: 1921485809
Category : Corporations
Languages : en
Pages : 1945
Book Description
This book is a concise foreign tax reference tool for the practitioner who needs quick answers to basic corporate and individual tax questions.
Author:
Publisher: CCH Australia Limited
ISBN: 1921873906
Category :
Languages : en
Pages : 1945
Book Description
Publisher: CCH Australia Limited
ISBN: 1921873906
Category :
Languages : en
Pages : 1945
Book Description
China Master Tax Guide 2008/09
Author:
Publisher: CCH Hong Kong Limited
ISBN: 9789881754554
Category : Income tax
Languages : en
Pages : 654
Book Description
Publisher: CCH Hong Kong Limited
ISBN: 9789881754554
Category : Income tax
Languages : en
Pages : 654
Book Description
Australian Master Tax Guide 2011
Author: CCH Australia, Limited
Publisher: CCH Australia Limited
ISBN: 1921873353
Category : Business & Economics
Languages : en
Pages : 2337
Book Description
Publisher: CCH Australia Limited
ISBN: 1921873353
Category : Business & Economics
Languages : en
Pages : 2337
Book Description
Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context
Author: Sven-Eric Bärsch
Publisher: Springer Science & Business Media
ISBN: 3642324576
Category : Business & Economics
Languages : en
Pages : 406
Book Description
Despite the enormous diversity and complexity of financial instruments, the current taxation of hybrid financial instruments and the remuneration derived therefrom are characterized by a neat division into dividend-generating equity and interest-generating debt as well as by a coexistence of source- and residence-based taxation. This book provides a comparative analysis of the classification of hybrid financial instruments in the national tax rules currently applied by Australia, Germany, Italy and the Netherlands as well as in the relevant tax treaties and EU Directives. Moreover, based on selected hybrid financial instruments, mismatches in these tax classifications, which lead to tax planning opportunities and risks and thus are in conflict with the single tax principle, are identified. To address these issues, the author provides reform options that are in line with the dichotomous debt-equity framework, as he/she suggests the coordination of either tax classifications or tax treatments.
Publisher: Springer Science & Business Media
ISBN: 3642324576
Category : Business & Economics
Languages : en
Pages : 406
Book Description
Despite the enormous diversity and complexity of financial instruments, the current taxation of hybrid financial instruments and the remuneration derived therefrom are characterized by a neat division into dividend-generating equity and interest-generating debt as well as by a coexistence of source- and residence-based taxation. This book provides a comparative analysis of the classification of hybrid financial instruments in the national tax rules currently applied by Australia, Germany, Italy and the Netherlands as well as in the relevant tax treaties and EU Directives. Moreover, based on selected hybrid financial instruments, mismatches in these tax classifications, which lead to tax planning opportunities and risks and thus are in conflict with the single tax principle, are identified. To address these issues, the author provides reform options that are in line with the dichotomous debt-equity framework, as he/she suggests the coordination of either tax classifications or tax treatments.
Australian Master Tax Guide 2012
Author: CCH Australia Staff
Publisher: CCH Australia Limited
ISBN: 1922010847
Category : Business & Economics
Languages : en
Pages : 2305
Book Description
Publisher: CCH Australia Limited
ISBN: 1922010847
Category : Business & Economics
Languages : en
Pages : 2305
Book Description
New Zealand Master Tax Guide (2013 edition)
Author: CCH New Zealand Ltd
Publisher: CCH New Zealand Limited
ISBN: 1775470024
Category : Business & Economics
Languages : en
Pages : 1685
Book Description
The Master Tax Guide, New Zealand’s most popular tax handbook, contains practical examples and concise summaries of legislation, cases and IRD rulings and statements affecting the 2012/2013 and future tax years. The commentary is concise and easy to read. The new edition also includes discussion of various proposals introduced under the Taxation (Livestock Valuation, Assets Expenditure and Remedial Matters) Bill, including: proposed mixed use asset rules; new calculation methods for some foreign currency hedges; GST changes, including a new zero-rating rule; further livestock valuation changes.
Publisher: CCH New Zealand Limited
ISBN: 1775470024
Category : Business & Economics
Languages : en
Pages : 1685
Book Description
The Master Tax Guide, New Zealand’s most popular tax handbook, contains practical examples and concise summaries of legislation, cases and IRD rulings and statements affecting the 2012/2013 and future tax years. The commentary is concise and easy to read. The new edition also includes discussion of various proposals introduced under the Taxation (Livestock Valuation, Assets Expenditure and Remedial Matters) Bill, including: proposed mixed use asset rules; new calculation methods for some foreign currency hedges; GST changes, including a new zero-rating rule; further livestock valuation changes.
Hong Kong Master Tax Guide 2008/09
Author:
Publisher: CCH Hong Kong Limited
ISBN: 9789881754516
Category : Income tax
Languages : en
Pages : 904
Book Description
Publisher: CCH Hong Kong Limited
ISBN: 9789881754516
Category : Income tax
Languages : en
Pages : 904
Book Description
Model Rules of Professional Conduct
Author: American Bar Association. House of Delegates
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216
Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216
Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Australian Taxation Study Manual
Author: Les Nethercott
Publisher: CCH Australia Limited
ISBN: 1921873817
Category : Electronic books
Languages : en
Pages : 577
Book Description
An annual text which provides suggested solutions to a series of case study type questions on taxation law.
Publisher: CCH Australia Limited
ISBN: 1921873817
Category : Electronic books
Languages : en
Pages : 577
Book Description
An annual text which provides suggested solutions to a series of case study type questions on taxation law.