Publicly Traded Partnerships

Publicly Traded Partnerships PDF Author: Matthew W. Lay
Publisher:
ISBN: 9781558719859
Category : Partnership
Languages : en
Pages :

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Book Description
" ... analyzes in depth the U.S. federal income taxation of publicly traded partnerships and their partners"--Portfolio description.

Publicly Traded Partnerships

Publicly Traded Partnerships PDF Author: Matthew W. Lay
Publisher:
ISBN: 9781558719859
Category : Partnership
Languages : en
Pages :

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Book Description
" ... analyzes in depth the U.S. federal income taxation of publicly traded partnerships and their partners"--Portfolio description.

Taxation of Master Limited Partnerships

Taxation of Master Limited Partnerships PDF Author:
Publisher:
ISBN:
Category : Limited partnership
Languages : en
Pages : 48

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Book Description


Self-employment Tax

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

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Book Description


Taxation of U.S. Investment Partnerships and Hedge Funds

Taxation of U.S. Investment Partnerships and Hedge Funds PDF Author: Navendu P. Vasavada
Publisher: John Wiley & Sons
ISBN: 0470642580
Category : Business & Economics
Languages : en
Pages : 309

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Book Description
A new, lucid approach to the formulation of accounting policies for tax reporting Unraveling the layers of complexity surrounding the formulation of accounting policies for tax reporting, Taxation of US Investment Partnerships and Hedge Funds: Accounting Policies, Tax Allocations and Performance Presentation enables your corporation to implement sound up-front accounting and tax policies in order to reduce the overall cost of CFO and legal functions within a U.S. Investment partnership. Understand the pitfalls and optimize across legitimate policies that are consistent with the IRS regulations Presents a clear roadmap for accounting, tax policies, tax filing and performance presentation for US investment partnerships and hedge funds Providing tremendous understanding to a complex topic, Taxation of US Investment Partnerships and Hedge Funds is guaranteed to demystify the inner workings of the formulation of accounting policies for tax reporting.

The Rise of the Uncorporation

The Rise of the Uncorporation PDF Author: Larry E. Ribstein
Publisher:
ISBN: 0195377095
Category : Business & Economics
Languages : en
Pages : 294

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Book Description
The Rise of the Uncorporation covers the history, law, and finance of unincorporated firms. These "uncorporations" including general and limited partnerships and limited liability companies, are now the dominant business form of non-publicly-traded firms. Through private equity and publicly traded partnerships, uncorporations have emerged as a significant force in the governance of a wide range of the biggest firms. This is the first general theoretical and practical overview of alternatives to incorporation, including ancillary concepts connected with the evolution of these firms, and analysis of likely future trends in business organization. The Rise of the Uncorporation provides a clear and easily understandable theoretical and practical background to this important subject.

Taxation of Crypto Assets

Taxation of Crypto Assets PDF Author: Niklas Schmidt
Publisher: Kluwer Law International B.V.
ISBN: 9403523514
Category : Law
Languages : en
Pages : 706

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Book Description
The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions.

Tax Treatment of Master Limited Partnerships

Tax Treatment of Master Limited Partnerships PDF Author:
Publisher:
ISBN:
Category : Limited partnership
Languages : en
Pages : 48

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Book Description


Corporate Tax Law

Corporate Tax Law PDF Author: Peter Harris
Publisher: Cambridge University Press
ISBN: 110731142X
Category : Law
Languages : en
Pages : 651

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Book Description
Many corporate tax systems lack structure. Focusing on structural defects and how they are addressed in practice, this comprehensive and comparative analysis of corporate tax systems uses a conceptual framework to illustrate and analyse the many difficult issues corporations pose. This framework is enhanced by the examination of a large body of legal rules and practical considerations which demonstrate how corporate tax systems work in practice. While adopting a broad comparative approach, the analysis also drills down into the detail of influential corporate tax systems in order to illustrate the major issues they face and the options available to them.

Options to Improve Tax Compliance and Reform Tax Expenditures

Options to Improve Tax Compliance and Reform Tax Expenditures PDF Author: United States. Congress. Joint Committee on Taxation
Publisher: Joint Committee on Taxation
ISBN:
Category : Business & Economics
Languages : en
Pages : 450

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Book Description
Describes proposals to to reduce the size of the Federal tax gap by curtaling tax shelters, closing unintended loopholes, addressing other areas of noncompliance with current tax law, and reforming certain areas of tax expenditures.

Master limited partnerships

Master limited partnerships PDF Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 312

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Book Description