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Author: Andy Lymer
Publisher:
ISBN: 9781906201555
Category : Business & Economics
Languages : en
Pages : 0
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Book Description
The most widely used UK University tax textbook. Fully updated each year with all the latest rule changes (now for 2020/21 tax year), this book continues to provide coverage of the UK's tax system as it has for 27 years.
Author: Andy Lymer
Publisher:
ISBN: 9781906201555
Category : Business & Economics
Languages : en
Pages : 0
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Book Description
The most widely used UK University tax textbook. Fully updated each year with all the latest rule changes (now for 2020/21 tax year), this book continues to provide coverage of the UK's tax system as it has for 27 years.
Author: Andy Lymer
Publisher: Policy Press
ISBN: 1447364201
Category : Political Science
Languages : en
Pages : 303
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Book Description
This book is about tax and social policy and how they interact with each other. The impact of taxation as an instrument of social policy is central in influencing redistribution and behaviour. This broad-based edited collection fills a significant gap in both literatures, bringing together disparate debates in this emerging area of analysis. It guides readers through the key interactions of tax and social policies and the central debates and challenges posed by their effect on each other. It examines how analyses might be combined and policy options developed for more effective delivery and impact in both areas.
Author: Arvid Aage Skaar
Publisher: Kluwer Law International B.V.
ISBN: 9403520647
Category : Law
Languages : en
Pages : 999
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Book Description
A new edition of the preeminent work on the permanent establishment (PE) is a major event in tax law scholarship. Taking into account changes in judicial and administrative practice as well as the Organisation for Economic Co-operation and Development’s (OECD’s) and the United Nation’s (UN’s) work in the three decades since the first edition, the present study brings the analysis up to date with the current internationally accepted interpretation of PE. The analysis is based on more than 720 cases from more than 20 countries, in addition to the OECD and UN model treaties and more than 630 books, articles, and official documents. The increased significance of the digital economy has rendered the traditional concept of PE inadequate for the allocation of taxing jurisdiction over the modern, mobile or digital international business. The author’s in-depth analysis explains the legal elements of the PE principle with attention to their continuing benefit and their shortcomings: criteria defining a PE- place of business, location, right of use, duration, business connection, business activity, ordinary course of business; evidence of a right of use to a place of business; business activities included in the PE concept of the tax treaties; identification of projects offshore and onshore; UN model treaty deviations from the OECD agency clause; distinction between jurisdictions with significant natural resources and countries possessing the capital, technology and know-how necessary to explore and exploit these resources; and how policies in each country may erode the PE concept. The book provides many synopses of court decisions and administrative rulings upon which the analysis is based. In addition to cases previously published in law reports and other publications, a number of unpublished decisions are included. A key word index makes it easy to find what is needed in any particular matter. The PE principle, in one version or another, is used in several thousand tax treaties in force today. This updated comprehensive study reveals the obligations imposed through the use of PE in tax treaties and will continue to be of immeasurable value to tax practitioners and scholars worldwide. In addition, the discussion of whether the notion of PE is an appropriate criterion for taxing jurisdiction in international fiscal law today provides authoritative and insightful food for thought.
Author: American Bar Association. House of Delegates
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216
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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.
Author: Armansyah Armansyah
Publisher: Springer Nature
ISBN: 2384762796
Category : Human rights
Languages : en
Pages : 306
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Book Description
Author: JEFFREY L. KWALL
Publisher: Foundation Press
ISBN: 9781640207516
Category :
Languages : en
Pages : 500
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Book Description
On the 25th anniversary of Jeffrey Kwall's groundbreaking The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners (now in its 6th edition), Kwall has done it again with a brand-new take on personal income tax in The Federal Income Taxation of Individuals: An Integrated Approach. Part of Foundation Press's forward-looking Doctrine and Practice Series, Kwall's book offers a modern approach to income tax designed to resonate with the current generation of law students. The book fully integrates the Tax Cuts and Jobs Act of 2017 and, in addition to the traditional cases, contains a collection of contemporary cases with provocative fact patterns that will interest all students. In that light, the book was designed to accommodate students with different learning styles by providing explanatory text and notes, detailed examples and problems, and a myriad of text boxes offering insights, discussion questions, online references, points worth noting, and applications to the practice of law. A primary goal of the book is to expose students to practical tax problems and to heighten student awareness of quality of practice issues. This goal dovetails with the book's recurring theme that economic considerations always outweigh tax considerations. The book consists of 18 Chapters. After an Introduction (Chapter 1), Chapters 2-8 focus on Gross Income. Because tax law is a foreign subject to most law students, these early chapters explore gross income in the context of familiar economic relationships (e.g., a business owner and its employees, a donor and a donee, a lender and a borrower). Chapters 9 and 10 address Deductions. In addition to focusing on allowance provisions, these chapters integrate the consequential impact of classifying deductions as section 62 deductions, miscellaneous itemized deductions, and other itemized deductions. Chapters 11-14 are focused on Timing questions with emphasis on the tax law's treatment of time value of money issues. Chapters 15 and 16 address Tax Rates and include coverage of assignment of income issues, capital gains and losses, and dividends. Chapter 17 highlights the Alternative Minimum Tax and Chapter 18 introduces the taxation of corporations and partnerships to whet students' appetites for future tax courses. The book is ideally suited for a three-credit or four-credit introductory income tax course.
Author: Andrew Lymer
Publisher:
ISBN: 9781906201593
Category : Taxation
Languages : en
Pages : 510
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Book Description
The most widely used UK University tax textbook. Fully updated each year with all the latest rule changes (now for 2020/21 tax year), this book continues to provide coverage of the UK's tax system as it has for 27 years.
Author: Bret N. Bogenschneider
Publisher: Anthem Press
ISBN: 1785274287
Category : Business & Economics
Languages : en
Pages : 180
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Book Description
How America was Tricked on Tax Policy explains how regular citizens were “tricked” by the outdated view of economists that much heavier taxation of labor rather than capital is economically justifiable. The truth is that workers pay their taxes while the rich pay very little. Based on reputable sources of information, including publications of the Organization for Economic Cooperation and Development (OECD), official statistics data, and the publications in high-ranked journals, the book paves the way for a new policy-making process aimed to achieve more sustainable taxation and to increase the wellbeing of citizens as the main goal of any modern state policy. Dealing with critically important and underexplored topics in tax policy, the book challenges an enshrined dogma that is rarely challenged at the level of policy. In doing so, this book envisions policy changes that could be highly impactful in a new political administration. This book proposes that governments should look for not just corporate income tax rate reduction when announcing their tax reforms but should equally focus on the reduction of the overall tax burden on labor. The negative impact and high social cost of wage taxation is exemplified by the key areas of tax policy that are relevant for every wealthy state, such as taking due care of public health, investing in education and wellbeing of children, and supporting small business for the overall benefit to society. The book compellingly argues how tax policy could be improved by incorporating science and scientific methods.
Author: Marla Berg-Weger
Publisher: Taylor & Francis
ISBN: 1000570495
Category : Social Science
Languages : en
Pages : 688
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Book Description
Social Work and Social Welfare: An Invitation is a best-selling text and website for introductory courses in social work. It provides students with the knowledge, skills, and values that are essential for working with individuals, families, groups, organizations, and communities, in a variety of practice settings. The sixth edition has been updated to reflect the contemporary world in which today’s social workers practice, with current demographic, statistical, legislative, policy, and research information; sensitive discussions of ethical dilemmas; and fresh profiles of social workers with first-person narratives to demonstrate the dynamic fi eld students will be joining. To address the dramatic changes in the world in which social workers practice since the fifth edition was released, we have revised and added content: Centering diversity, equity, and inclusion to elevate anti-racist and anti-oppressive practice, including a critical review of our profession’s history. Demonstrating how the COVID-19 pandemic exposed and intensified inequities as well as ways in which social workers responded to the needs of their clients, organizations, and communities. Updating language to reflect commitment to and respect for inclusivity, gender identity, and nongendered identities. The content in this text is supported by a range of fully updated instructor led and student resources that are available on its companion website, www. routledgesw.com. Assignments, exercises, and readings that help instructors and students apply the concepts and theories the textbook reviews may be found there, as well as extensive interactive case studies to engage students in some of society’s most challenging issues.
Author: Edoardo Favari
Publisher: Springer Nature
ISBN: 3031308794
Category : Science
Languages : en
Pages : 341
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Book Description
This book showcases the discussion about megaprojects carried out at the MeRIT (Megaproject Research Interdisciplinary Team) workshop 2022: the crisis, discontinuity, rising prices, and supply chains disruption force radical reflection for those involved in megaprojects. It raises a modern-day challenge, the creation of value for stakeholders. Indeed, the aim of the volume is to encourage readers to think more broadly, articulately and less stringently than the mainstream claims. There is a need to design, implement, and manage megaprojects by abandoning the old paradigm that leveraged solely on time and cost. We need to move beyond that by going to explore the value generated, the positive impact on people, communities and territories. Economic, social and environmental sustainability takes on a new and broader articulation: issues of the circular economy applied to megaprojects are addressed and ample space is ensured for the inclusion of social needs in current practices.
