Self-employment Tax

Self-employment Tax PDF Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 12

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Self-employment Tax

Self-employment Tax PDF Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 12

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U.S. Tax Guide for Aliens

U.S. Tax Guide for Aliens PDF Author:
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 52

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Value Added Tax

Value Added Tax PDF Author: Mr.Alan A. Tait
Publisher: International Monetary Fund
ISBN: 9781557750129
Category : Business & Economics
Languages : en
Pages : 468

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Book Description
This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international examples from Europe, Latin America, Asia, and the Pacific. He suggests that countries can learn from each other's experiencees with VAT.

Tax Policy in OECD Countries

Tax Policy in OECD Countries PDF Author: Ken Messere
Publisher:
ISBN: 9789070125646
Category : Comparative law
Languages : en
Pages : 510

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Book Description
"Mr. Ken Messere has produced a valuable guide on tax policies in the main western industrial countries. ... He provides a mine of information about where governments have gone wrong & gives valuable clues as to what they should & should not do." Financial Times, 19 July 1993 In this wide-ranging book, Ken Messere, for twenty years head of the OECD's Fiscal Affairs Division, analyses the domestic tax policy choices of OECD governments over three decades. With unique insight, & drawing on 30 years' top-level experience in matters of tax policy, he illuminates complex issues involved in designing different types of taxes & in maintaining or reforming existing tax levels & structures. This publication is the first to expose country practices & the reasoning behind government decisions on tax & is the first to collate & condense almost 30 years of OECD reports into a single, convenient reference source. The first part of the book comprises a detailed assessment of tax developments in OECD countries between 1965 & 1992, reviewing past reforms & suggesting future practice. The two great waves of tax reform since the 1960s - the shift to VAT & the slashing of personal & corporate tax rates (accompanied by a widening of the corporate base) - are both covered in depth. The book moves on to explore analytical & policy issues, ranging from the relationships between taxation & savings behaviour to irrationalities in tax policy. The third part of the book is devoted to an examination of policy, legal, administrative & technical issues faced by governments in designing or reforming particular taxes, including personal income tax, net wealth & other individual taxes, as well as corporate taxes; in each case, taxes are surveyed across the OECD & Mr. Messere's propositions are backed up by over 100 comparative statistical tables & charts. The detailed factual background, combined with thought-provoking ideas, succinct, lucid writing & full glossary, bibliography & index, make this book an invaluable source of information & insight for all tax & business professionals.

United States Code

United States Code PDF Author: United States
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1184

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Book Description
"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.

Introduction to the Law of Double Taxation Conventions

Introduction to the Law of Double Taxation Conventions PDF Author: Michael Lang
Publisher: Linde Verlag GmbH
ISBN: 3709408628
Category : Law
Languages : en
Pages : 266

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Book Description
The Law of Double Taxation Conventions Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students – irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts who wish to understand more about tax law. The handbook does not consider one jurisdiction in particular but rather takes examples from a wide range of different countries and their jurisdictions. It includes an overview of the problem of double taxation, the state practice in the conclusion of double tax conventions and their effects, the interpretation of double taxation conventions and treaty abuse. Furthermore, this updated handbook takes new developments into account occurred since the last edition of the book from 2013, in particular also the changes through OECD’s BEPS project and the Multilateral Instrument. It deals with the latest versions of the OECD Model Tax Conventions on Income and on Capital and the UN Model Double Taxation Convention between Developed and Developing Countries, both published in 2017, as well as the latest version of the OECD Model Double Taxation Convention on Estates and Inheritances and on Gifts.

Taxes on Immovable Property

Taxes on Immovable Property PDF Author: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher: Paris, France : Organisation for Economic Co-operation and Development ; [Washington, D.C. : Sales agents, OECD Publications and Information Center]
ISBN:
Category : Business & Economics
Languages : en
Pages : 212

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Book Description
Survey of taxes on immovable property. Reviews the major policy issues raised in the taxation of land and buildings and compares the main provision of property tax systems in 15 OECD Member countries.

The Collection Process (income Tax Accounts)

The Collection Process (income Tax Accounts) PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Tax collection
Languages : en
Pages : 4

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Book Description


International Commercial Tax

International Commercial Tax PDF Author: Peter Harris
Publisher: Cambridge University Press
ISBN: 9780521853118
Category : Law
Languages : en
Pages : 520

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Book Description
Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues.

Importing Into the United States

Importing Into the United States PDF Author: U. S. Customs and Border Protection
Publisher:
ISBN: 9781304100061
Category : Education
Languages : en
Pages : 0

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Book Description
Explains process of importing goods into the U.S., including informed compliance, invoices, duty assessments, classification and value, marking requirements, etc.