Author : Colin Read
Publisher : Elsevier
Page : 391 pages
File Size : 17,5 MB
Release : 2007-04-13
Category : Business & Economics
ISBN : 0750683716
Description and extensions of the capital income effective tax rate literature / M.M. Ruiz, F. Gérard, M. ; p. 11- 41.
Author : Michael Honiball
Publisher : Siber Ink
Page : 908 pages
File Size : 20,74 MB
Release : 2011-03-15
Category : Business & Economics
ISBN : 1920025774
This book is not merely a new edition, but a complete and significantly expanded rewrite. It comprises over 900 pages of expert and in-depth exposition of this complex subject that has become so important in the modern global economy. Already established over four previous editions as the pre-eminent work on the subject it is a 'must-own book' for all students and practitioners of tax, whether from a legal, business or accounting perspective. Professor Lynette Olivier and Michael Honiball are without peer in their understanding and clarity in this highly specialised field. Five new chapters have been added on: Taxation of individuals; Taxation of Companies and Dividends; Taxation of Partnerships; Cross-border VAT; and Interpretation of Statutes.
Author :
Publisher :
Page : 1172 pages
File Size : 48,38 MB
Release : 2002
Category : Investments, Foreign
ISBN :
Author : Harriet Brown
Publisher : Spiramus Press Ltd
Page : 414 pages
File Size : 20,49 MB
Release : 2021-09-01
Category : Business & Economics
ISBN : 1913507246
The recent introduction of the Directive on Administrative Cooperation in the field of taxation 6 (DAC6) and mandatory disclosure regimes by many jurisdictions have led to a large number of professionals potentially being required to disclose information in relation to their clients’ arrangements. The authors analyse the operation of the various automatic exchange of information regimes which have been introduced in the last five years including the OECD common reporting standards DAC6 and MDR. They set them in their historical context as well as giving a technical analysis of the regimes. They focus on the guidance offered by the Irish and UK tax authorities with reference to other guidance in Europe and beyond, where appropriate.
Author : American Bar Association. House of Delegates
Publisher : American Bar Association
Page : 216 pages
File Size : 40,72 MB
Release : 2007
Category : Law
ISBN : 9781590318737
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 : Jane Gravelle
Publisher : DIANE Publishing
Page : 52 pages
File Size : 28,22 MB
Release : 2009
Category : Banks and banking, International
ISBN : 1437941117
Author : Tax Justice Network-Africa
Publisher : Fahamu/Pambazuka
Page : 95 pages
File Size : 17,54 MB
Release : 2011-10-20
Category : Business & Economics
ISBN : 0857490427
This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "
Author : Terence C. Halliday
Publisher : Cambridge University Press
Page : 559 pages
File Size : 12,83 MB
Release : 2015-01-19
Category : Business & Economics
ISBN : 1107069920
Transnational Legal Orders offers an empirically grounded approach to the emergence of legal orders beyond nation-states that reframes the study of law and society.
Author :
Publisher : Joint Committee on Taxation
Page : 564 pages
File Size : 18,43 MB
Release : 2003
Category : Business & Economics
ISBN :
Reviews tax and immigration rules related to citizen relinquishment and residency termination.
Author : Anna Gumpert
Publisher :
Page : 72 pages
File Size : 34,19 MB
Release : 2016
Category :
ISBN :
This paper analyzes the tax haven investment behavior of multinational firms from a country that exempts foreign income from taxation. High foreign tax rates generally encourage firms to invest in tax havens, though significant costs of reallocating taxable income dampen these incentives. The behavior of German manufacturing firms from 2002-2008 is consistent with this prediction: at the mean, one percentage point higher foreign tax rates are associated with three percentage point greater likelihoods of owning tax haven affiliates. This contrasts with earlier evidence for U.S. firms subject to home country taxation, which are more likely to invest in tax havens if they face lower foreign tax rates. Foreign tax rates appear to be unrelated to tax haven investments of German firms in service industries, possibly reflecting the difficulty they face in reallocating taxable income.
