Taxation category: 1508 books
by Robert Bloink, William H. Byrnes
Language: English
Release Date: January 20, 2015
Language: English
Release Date: January 20, 2015
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; insurance professionals; CPAs; attorneys; and...
Taxing the Church
Religion, Exemptions, Entanglement, and the Constitution
Language: English
Release Date: September 27, 2017
This book explores the taxation and exemption of churches and other religious institutions, both empirically and normatively. This exploration reveals that churches and other religious institutions are treated diversely by the federal and state tax systems. Sectarian institutions pay more tax than...
Taxation of Canadians in America
Are you at risk?
Language: English
Release Date: November 30, 2012
Are you a Canadian who spends your winters in the southern United States, or occasionally conducts work in the US? Many Canadians do not know that they need a work visa to legally conduct business during their stay in the United States. Even more worrisome is that they don’t know that they may be...
by
Language: English
Release Date: July 28, 2017
Language: English
Release Date: July 28, 2017
This book provides a theory capable of explaining the patterns of public expenditures and taxation that occur under representative government. Economists and political scientists have come to realize that issues of public policy and public finance cannot be solved on the naive assumption that these...
by
Language: English
Release Date: August 10, 2017
Language: English
Release Date: August 10, 2017
These are the papers from the 8th Cambridge Tax Law History Conference held in July 2016. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series.
The...
by
Language: English
Release Date: September 24, 2015
Language: English
Release Date: September 24, 2015
These are the papers from the 2014 Cambridge Tax Law History Conference revised and reviewed for publication. The papers fall within six basic themes. Two papers focus on colonialism and empire dealing with early taxation in colonial New Zealand and New South Wales. Two papers deal with fiscal federalism;...
by Collective
Language: English
Release Date: October 28, 2010
Language: English
Release Date: October 28, 2010
Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax provisions...
Advanced Topics in Revenue Law
Corporation Tax; International and European Tax; Savings; Charities
Language: English
Release Date: January 7, 2013
The last several years have seen fundamental changes to the UK tax system. Nearly the entirety of the UK corporation tax and international tax rules have been rewritten by three new statutes – the Corporation Tax Acts 2009 and 2010 and the Taxation (International and Other Provisions) Act 2010....
Effective Tax Burden in Europe
Current Situation, Past Developments and Simulations of Reforms
Language: English
Release Date: December 6, 2012
Our small book presents areport which has been prepared in the year 2000 for the Taxation and Custorns Union Directorate General of the European Commission, under contract no. T AXUD / 00 / 312. Some of the results form part of the report "Company Taxation in the Internal Market" of the...
Paying for the welfare state in the 21st century
Tax and spending in post-industrial societies
Language: English
Release Date: June 28, 2017
What does the future hold for the welfare state in the post-industrial 21st century? Political and economic forces are threatening the taxation regimes of highly globalised, capitalist societies, prompting an urgent debate around the function of the welfare state and how we pay for it. In a challenge...
by Arnaldo Marques de Oliveira Neto
Language: English
Release Date: October 13, 2016
Language: English
Release Date: October 13, 2016
This book provides insights into identifying and dealing with possible corporate tax risks. It also elaborates on how enterprises can avoid possible issuance of notices of violation, fines and default interest, and ensure reduced tax responsibility of enterprises and their administrators when dealing...
by Toby Stock
Language: English
Release Date: December 17, 2012
Language: English
Release Date: December 17, 2012
The eight articles in the volume include three articles on tax compliance and related topics. Specifically, Chambers and Curatola examine whether greater tax payment frequency improves compliance and decreases delinquencies. Gemmell and Hasseldine discuss and analyze the state of the tax gap literature....
The Political Economy of Corporation Tax
Theory, Values and Law Reform
Language: English
Release Date: December 9, 2011
Excellent technical writing on corporation tax abounds, but it tends to be inaccessible to public lawyers, political theorists and political economists. Although recent years have seen not only an explosion in public law scholarship but also a reawakening of interest in interpretative political theory...
Dependent Agents as Permanent Establishments
Schriftenreihe IStR Band 85 (Ausgabe Österreich)
Language: English
Release Date: January 1, 2014
Dependent Agents as Permanent Establishments
The article on business profits may be the most relevant one in tax treaties. If patterned after the OECD Model Tax Convention, this article allocates the exclusive taxing right over the profits of an enterprise to the residence country, unless the...