Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 20
Book Description
Estimates of Federal Tax Expenditures
Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 20
Book Description
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 20
Book Description
Finance Bill 2011
Author: Great Britain: H.M. Treasury
Publisher: The Stationery Office
ISBN: 9781845328726
Category : Finance, Public
Languages : en
Pages : 350
Book Description
Dated March 2011. These notes refer to the Finance (No. 3) Bill published on 31 March 2011 (Bill 172-I,II, session 2010-11, ISBN 9780215557957)
Publisher: The Stationery Office
ISBN: 9781845328726
Category : Finance, Public
Languages : en
Pages : 350
Book Description
Dated March 2011. These notes refer to the Finance (No. 3) Bill published on 31 March 2011 (Bill 172-I,II, session 2010-11, ISBN 9780215557957)
Technical and Miscellaneous Revenue Act of 1988
Author: United States. Congress
Publisher:
ISBN:
Category : Business enterprises
Languages : en
Pages : 0
Book Description
Publisher:
ISBN:
Category : Business enterprises
Languages : en
Pages : 0
Book Description
Finance Act 2011
Author: Stationery Office (Great Britain)
Publisher: The Stationery Office
ISBN: 9780105411116
Category : Business & Economics
Languages : en
Pages : 412
Book Description
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance. The Finance Act will enact many of the measures announced in the 2011 Budget, given on 23 March 2011 (HC 836, ISBN 9780102971033)
Publisher: The Stationery Office
ISBN: 9780105411116
Category : Business & Economics
Languages : en
Pages : 412
Book Description
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance. The Finance Act will enact many of the measures announced in the 2011 Budget, given on 23 March 2011 (HC 836, ISBN 9780102971033)
Finance Act 2011 No. 3
Author: Alan Moore
Publisher: Tax World Ltd
ISBN: 1902065859
Category : Business & Economics
Languages : en
Pages : 93
Book Description
Finance Act 2011 No. 3 - The Irish tax law updates for the year 2011 No. 3
Publisher: Tax World Ltd
ISBN: 1902065859
Category : Business & Economics
Languages : en
Pages : 93
Book Description
Finance Act 2011 No. 3 - The Irish tax law updates for the year 2011 No. 3
Redesigning Petroleum Taxation
Author: Emre Üşenmez
Publisher: Routledge
ISBN: 1315414074
Category : Business & Economics
Languages : en
Pages : 199
Book Description
Since its inception some 40 years ago, petroleum-specific taxation in the UK has been subject to numerous modifications. Often these modifications were brought into place not only to sufficiently incentivise the investors but also to capture a fair share for the government. However, it is evident from the frequency of changes that finding the right balance between these two aims is no easy matter. Such a balance, and the consequent fiscal stability, is necessary for the long-term relationship between the parties to endure to their mutual benefit. Still, it does not take much for one or other party to feel that they are out of balance. As a consequence, one party feels that the other party is taking an undue proportion of the value generated and that they are losing out. Yet achieving that balance and fiscal stability is possible. To understand this possibility, this book first clarifies what is meant by sufficient incentivisation and fair share before developing a new fiscal system that manages this balance and stability. Such clarification yields objective criteria against which to assess not only the existing regime, but also the newly proposed regime. This approach is further complemented by the critical analysis of the fiscal legislative framework and the evaluation of the legal positions of specific contractual elements and mechanisms found within that framework. This latter analysis is important in order to reduce the legal uncertainty such elements may create, which can otherwise lead to further reactive amendments and revisions to the fiscal regime in the future.
Publisher: Routledge
ISBN: 1315414074
Category : Business & Economics
Languages : en
Pages : 199
Book Description
Since its inception some 40 years ago, petroleum-specific taxation in the UK has been subject to numerous modifications. Often these modifications were brought into place not only to sufficiently incentivise the investors but also to capture a fair share for the government. However, it is evident from the frequency of changes that finding the right balance between these two aims is no easy matter. Such a balance, and the consequent fiscal stability, is necessary for the long-term relationship between the parties to endure to their mutual benefit. Still, it does not take much for one or other party to feel that they are out of balance. As a consequence, one party feels that the other party is taking an undue proportion of the value generated and that they are losing out. Yet achieving that balance and fiscal stability is possible. To understand this possibility, this book first clarifies what is meant by sufficient incentivisation and fair share before developing a new fiscal system that manages this balance and stability. Such clarification yields objective criteria against which to assess not only the existing regime, but also the newly proposed regime. This approach is further complemented by the critical analysis of the fiscal legislative framework and the evaluation of the legal positions of specific contractual elements and mechanisms found within that framework. This latter analysis is important in order to reduce the legal uncertainty such elements may create, which can otherwise lead to further reactive amendments and revisions to the fiscal regime in the future.
Finance Act 2012
Author: Great Britain
Publisher: The Stationery Office
ISBN: 9780105614128
Category : Law
Languages : en
Pages : 508
Book Description
These notes refer to the Finance Act 2012 (c. 14) (ISBN 9780105414124) which received Royal assent on 17 July 2012
Publisher: The Stationery Office
ISBN: 9780105614128
Category : Law
Languages : en
Pages : 508
Book Description
These notes refer to the Finance Act 2012 (c. 14) (ISBN 9780105414124) which received Royal assent on 17 July 2012
1
Author: BPP Learning Media
Publisher: BPP Learning Media
ISBN: 1445393204
Category : Business & Economics
Languages : en
Pages : 449
Book Description
A Core Study Text for the ATT Qualification
Publisher: BPP Learning Media
ISBN: 1445393204
Category : Business & Economics
Languages : en
Pages : 449
Book Description
A Core Study Text for the ATT Qualification
The UK Tax System - An Introduction
Author: Malcolm James
Publisher: Spiramus Press Ltd
ISBN: 1913507149
Category : Law
Languages : en
Pages : 128
Book Description
This book provides a guide to the structure of the UK tax system, the interaction between UK and EU law, and its application to various classes of taxpayer, as well as explaining the roles of the government departments who administer it and the full range of taxpayers rights and obligations. The fourth edition has been revised to cover the consequences of leaving the EU for the UK tax system and changes in loss and group relief rules. The book is for anyone studying the UK tax system, or advising on UK tax, from the experienced practitioner to the newly-qualified professional coming to tax advice for the first time, as well as being an ideal starting point for any students of the legal system or government.
Publisher: Spiramus Press Ltd
ISBN: 1913507149
Category : Law
Languages : en
Pages : 128
Book Description
This book provides a guide to the structure of the UK tax system, the interaction between UK and EU law, and its application to various classes of taxpayer, as well as explaining the roles of the government departments who administer it and the full range of taxpayers rights and obligations. The fourth edition has been revised to cover the consequences of leaving the EU for the UK tax system and changes in loss and group relief rules. The book is for anyone studying the UK tax system, or advising on UK tax, from the experienced practitioner to the newly-qualified professional coming to tax advice for the first time, as well as being an ideal starting point for any students of the legal system or government.
International Taxation of Manufacturing and Distribution
Author: John Abrahamson
Publisher: Kluwer Law International B.V.
ISBN: 904116667X
Category : Law
Languages : en
Pages : 460
Book Description
The most thorough treatment of its subject available, this book introduces and analyses the international tax issues relating to international manufacturing and distribution activities, extending from the tax regime in the country where the manufacturing activities are located, through to regional purchase and sales companies, to the taxation of local country sales companies. The analysis includes the domestic tax laws relating to manufacturing and distribution company profits as well as international tax issues relating to income flows and the payment of dividends. Among the topics and issues analysed in depth are the following: – foreign tax credits; – taxation in the digital economy; – tax incentives; – intellectual property; – group treasury companies; – mergers and acquisitions; – leasing; – derivatives; – controlled foreign corporation provisions; – VAT and customs tariffs; – free trade agreements and customs unions; – transfer pricing; – role of tax treaties; – hedging; – related accounting issues; – deferred tax assets and liabilities; – tax risk management; – supply chain management; – depreciation allowances; and – carry-forward tax losses. The book includes descriptions of 21 country tax systems and ten detailed case studies applying the analysis to specific examples. Detailed up-to-date attention is paid to the OECD Action Plan on Base Erosion and Profit Shifting (BEPS) and other measures against tax avoidance. As a full-scale commentary and analysis of international taxation issues for multinational manufacturing groups – including in-depth consideration of corporate structures, tax treaties, transfer pricing, and current developments – this book is without peer. It will prove of inestimable value to all accountants, lawyers, economists, financial managers, and government officials working in international trade environments.
Publisher: Kluwer Law International B.V.
ISBN: 904116667X
Category : Law
Languages : en
Pages : 460
Book Description
The most thorough treatment of its subject available, this book introduces and analyses the international tax issues relating to international manufacturing and distribution activities, extending from the tax regime in the country where the manufacturing activities are located, through to regional purchase and sales companies, to the taxation of local country sales companies. The analysis includes the domestic tax laws relating to manufacturing and distribution company profits as well as international tax issues relating to income flows and the payment of dividends. Among the topics and issues analysed in depth are the following: – foreign tax credits; – taxation in the digital economy; – tax incentives; – intellectual property; – group treasury companies; – mergers and acquisitions; – leasing; – derivatives; – controlled foreign corporation provisions; – VAT and customs tariffs; – free trade agreements and customs unions; – transfer pricing; – role of tax treaties; – hedging; – related accounting issues; – deferred tax assets and liabilities; – tax risk management; – supply chain management; – depreciation allowances; and – carry-forward tax losses. The book includes descriptions of 21 country tax systems and ten detailed case studies applying the analysis to specific examples. Detailed up-to-date attention is paid to the OECD Action Plan on Base Erosion and Profit Shifting (BEPS) and other measures against tax avoidance. As a full-scale commentary and analysis of international taxation issues for multinational manufacturing groups – including in-depth consideration of corporate structures, tax treaties, transfer pricing, and current developments – this book is without peer. It will prove of inestimable value to all accountants, lawyers, economists, financial managers, and government officials working in international trade environments.