Taxation category: 1508 books

The People’s Republic of China’s tax policies and international obligations are as multifaceted and dynamic as they are complex, developing closely with the nation’s rise to the world’s fastest-growing major economy. Today, after decades of reform and the entry into the World Trade Organization,...

Based on a pioneering research programme on the evolution of top incomes, this volume brings together studies from 10 OECD countries. This rapidly growing field of economic research investigates the top segment of the income distribution by using data from income tax records over the past century....

This 2009 edition of Transfer Pricing Guidelines has now been superceded by a more recent edition. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provides guidance on the application of the "arm's length principle" for valuation for tax purposes...

Many questions swirl around the heads of worried Canadians at tax time every year. As they snap their pencils, slam down their calculators, and let out an anguished sigh, they wonder, "How on earth did this convoluted system of taxation ever evolve?" That question breaks the logjam of many...

This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an...

Updated for 2018 Tax Information and Forms Starting a blog is so exciting! Many bloggers start a hobby blog just for fun, but quickly realize the potential for blogging for profit. No matter what type of blogger you are, there can be tax ramifications of blogging. Earning even small amounts...

Property Tax Reform in Developing Countries provides a conceptual framework for property tax reform with the intention of making the most compelling argument possible to persuade the reader as to its validity. The text claims that a model for property tax reform in developing countries is derived...

Fiscal policy has always been a primary measure of macroeconomic control. The fiscal revenue and expenditure can influence the operation of the whole economic and social activities by changing the existing GDP distribution pattern, affecting the consumption and investment of enterprises and people,...

Persistently high debt ratios in advanced economies and emerging fragilities in the developing world cast clouds on the global fiscal landscape. In advanced economies, with narrowing budget deficits, the average public debt ratio is expected to stabilize in 2013–14-but it will be at a historic peak....

The newest addition to the Tax Facts Library, Tax Facts on Individuals & Small Business focuses exclusively on what individuals and small businesses need to know to maximize opportunities under today’s often complex tax rules.  It is the essential tax reference for financial advisors, & planners;...

A new system of political economy that levies no taxation, but is able to maintain public services appropriate to society's needs

Fiscal risks remain significant in both advanced and emerging market and developing economies. Fiscal policy continues to play an essential role in building confidence and, where appropriate, sustaining aggregate demand. According to this issue of the Fiscal Monitor, strengthening fiscal frameworks—particularly...

It is a textbook for management students and a reference for practicing managers. In this revised edition, all the chapters have been updated. New chapters on global strategic alliances, international taxation, international project management and currency crises have been added. The approach has been...

In the natural order, virtue and vice each carries its own consequences. On the one hand, virtue yields largely positive results. Hard work, patience, and carefulness, for example, tend to generate prosperity. Vice, on the other hand, brings negative consequences. Sloth, impatience, and recklessness,...