Multistate Corporate Tax Guide (2009)


Book Description

This exclusive insider's guide helps you handle state corporate tax questions quickly and effectively. It provides quick access to each state's statement of its position on key issues in corporate and sales and use taxation. A compilation of easy-to-access charts that summarize each state's answers to key issues in income, sales, and use taxation from the top state officials who interpret and apply the rules, the Guide puts vital state tax guidelines at your fingertips.




U.S. Master Multistate Corporate Tax Guide


Book Description

An indispensable resource for professionals who work with multiple state tax jurisdictions, this reference offers return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state.




Multistate Guide to Sales and Use Tax Audits 2009


Book Description

Multistate Guide to Sales and Use Tax Audits provides state-specific material for preparing for and handling an audit in all states that impose sales and use taxes. Readers will gain an increased understanding of why their businesses or clients were selected for audit, how their audits will proceed, what the audit staff will be looking for, and how assessments are developed.




Sales and Use Tax Answer Book (2009)


Book Description

The Sales and Use Tax Answer Book is the key reference source for which practitioners have been searching. Not only is it comprehensive and clear; it also provides extensive citation to important case and statutory law. Forty-five states and the District of Columbia impose a sales tax on the retail sale of tangible personal property and selected services. In addition, there are 7,500 cities, municipalities, towns, school districts, counties, and other special taxing districts that levy sales and use taxes. The varying rates, the changing jurisdictional boundaries, the different tax bases, and the often inconsistent and contradictory interpretations of similarly worded statutes are all covered. The book also includes a chapter on sales tax reforms, particularly the Streamlined Sales Tax Project.




Multistate Guide to Sales and Use Tax


Book Description

Multistate Guide to Sales and Use Taxation: Construction provides guidance to construction contractors for dealing with the difficult sales and use tax issues inherent in their businesses, particularly if they operate in several states. In addition to the usual problems in complying with different bodies of law, administering a hodge-podge of state and local tax rates, and dealing with a variety of tax agency audit programs, the contract process and insufficient recordkeeping further complicate an already complicated task.




U.S. Master Tax Guide


Book Description

The Hardbound Edition of CCH's U.S. Master Tax Guide is identical in content to the standard softbound MTG, but is produced in an attractive hardcover format with elegant gold stamping for year-round, permanent reference. Like the softbound edition, the Hardbound Edition provides helpful and practical guidance on today's federal tax law.




Formulary Apportionment for the Internal Market


Book Description

Since its Company Tax Communication of 2001, the European Commission has been promoting a comprehensive harmonization of corporation taxes within the Internal Market on the basis of consolidation and formulary apportionment of the profits of cross-border enterprises, both in the form of a Home State Taxation (HST) and of the Common Consolidated Corporate Tax Base. This study assesses whether this approach represents a viable alternative to the arm's length standard currently applied in international tax law. The study comprises four parts. First, a theoretical concept of formulary apportionment is presented, followed by an evaluation of the practical experiences of four jurisdictions (United States, Canada, Switzerland and Germany) with formulary apportionment at the subnational level. Next, a proposal for harmonization on the basis of consolidation and apportionment is developed, and the book concludes with an overall analysis of the merits and drawbacks of the proposed model for harmonization.




Environmental Border Tax Adjustments and International Trade Law


Book Description

This timely book brings clarity to the debate on the new legal phenomenon of environmental border tax adjustments. It will help form a better understanding of the role and limits these taxes have on environmental policies in combating global environmental challenges, such as climate change.




Strauss's Handbook of Business Information


Book Description

This new edition of Strauss's guide helps users to find current information for and about businesses of all kinds—both private and public, U.S.-based and international—related to finance, investment, industries, and entrepreneurship. Strauss's Handbook of Business Information is a resource for finding and understanding business information. It contains explanation and instruction on the key facets of business information and provides detailed descriptions of key resources within both broad and specific categories. It can be used as a guide to further understanding the what, how, and why of business information research. The changing arena of business information requires regular updating and awareness. This new edition has been thoroughly updated with three new chapters: Entrepreneurship, Competitive Intelligence, and Corporate Social Responsibility. Other additions of note include subsections on internet and mobile marketing and tax havens and related issues; coverage of new legislation (e.g., Dodd-Frank); and subsections on index funds, investment communities, regulatory bodies and laws, hedge funds, venture capital companies, assessing risks, robo-advisors, and more. The Handbook is for students, faculty, librarians, and information professionals looking to gain a broader and deeper understanding of business information. Anyone needing to gain quick exposure to business information needs and resources for solutions will benefit from the volume as well.




(Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021)


Book Description

Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)