Tax Practice Series
Author :
Publisher :
Page : 742 pages
File Size : 24,94 MB
Release : 1993
Category : Taxation
ISBN :
Author :
Publisher :
Page : 742 pages
File Size : 24,94 MB
Release : 1993
Category : Taxation
ISBN :
Author : Peter Harris
Publisher : Cambridge University Press
Page : 651 pages
File Size : 30,44 MB
Release : 2013-03-07
Category : Business & Economics
ISBN : 1107033535
A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice.
Author : Camilla E. Watson
Publisher : West Academic Publishing
Page : 0 pages
File Size : 48,38 MB
Release : 2005
Category : Tax administration and procedure
ISBN : 9780314252326
This book serves as an introductory or supplemental teaching tool on the federal tax system. It can be used for a variety of course or seminar topics, including civil tax practice, criminal tax practice and procedure, and tax ethics.
Author : Bernard Wolfman
Publisher : Aspen Publishers
Page : 662 pages
File Size : 41,51 MB
Release : 1995
Category : Legal ethics
ISBN :
Author : Linda Galler
Publisher :
Page : 0 pages
File Size : 22,61 MB
Release : 2016
Category : Legal ethics
ISBN : 9781632815606
This volume considers the wide array of sources that govern tax practice by lawyers and accountants, including IRS Circular 230, ethical principles and practice rules specific to each profession and a panoply of practice-related provisions in the Internal Revenue Code. There have been a number of important cases since the first edition was published, ranging from limitations on the IRS's authority to regulate tax practice to the applicability of privilege principles in the context tax work product. The second edition is fully updated to reflect recent developments, and includes many new problems.
Author : Craig Elliffe
Publisher : Cambridge University Press
Page : 355 pages
File Size : 33,2 MB
Release : 2021-05-13
Category : Law
ISBN : 1108617913
The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with their immense growth and the OECD has proposed a new international tax compromise that will allocate taxing rights to market jurisdictions and remove the need to have a physical presence in the taxing jurisdictions in order to sustain taxability. In this work, Craig Elliffe explains the problems with the existing international tax system and its inability to respond to challenges posed by digitalised companies. In addition to looking at how the new international tax rules will work, Elliffe assesses their likely effectiveness and highlights features that are likely to endure in the next waves of international tax reform.
Author : Louis S. Freeman
Publisher :
Page : pages
File Size : 11,31 MB
Release :
Category : Consolidation and merger of corporations
ISBN : 9781402415104
Author : Bernard Wolfman
Publisher : Aspen Publishing
Page : 686 pages
File Size : 16,77 MB
Release : 2015-01-30
Category : Law
ISBN : 1454818921
Ethical Problems in Federal Tax Practice provides clear explanations of the relevant rules and regulations that apply to tax lawyers and organizes the materials by the various functions a lawyer serves: litigator, advisor and counselor. This is the only casebook currently available for law courses on professional responsibility in tax practice. Look for these key features in the new edition: New chapter on international tax practice Effect of technology innovations, e.g., email and social media, on ethical tax practice, including issues such as ethical advertising and solicitation, outsourcing and fee sharing Changes to Circular 230, the document governing practice before the IRS
Author : American Bar Association. House of Delegates
Publisher : American Bar Association
Page : 216 pages
File Size : 33,48 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 : Angelika Meindl-Ringler
Publisher : Kluwer Law International B.V.
Page : 458 pages
File Size : 11,89 MB
Release : 2016-06-07
Category : Law
ISBN : 9041168397
In international tax law, the term ‘beneficial ownership’ refers to which parties involved in a cross-border transaction are entitled to tax treaty benefits. However, determining beneficial ownership is a complex and often disputed issue, subject to different meanings in different countries. Archival research on its early use in tax treaties and in the developing OECD Model reveals that its meaning has changed dramatically over the decades, leading to new interpretations significantly affecting current tax practice and scholarship. This book, dedicated to establishing how beneficial ownership should ideally be interpreted, compares the use and interpretation of benefi-cial ownership, both current and historical, in a wide range of national jurisdictions as well as the EU, ultimately shedding a clearer light than has heretofore been available on the meaning of the term. In her very thorough analysis of the application of beneficial ownership, the author touches on such aspects as the following: – historical development of the beneficial ownership requirement as used in tax treaties and in the OECD Model Tax Convention on Income and on Capital; – rules of double taxation conventions; – application of the OECD’s Action Plan on Base Erosion and Profit-Shifting (BEPS); – the problem of so-called ‘white income’; – use of the substance-over-form principle; – attribution-of-income rules; and – the role of agents, nominees, and conduit companies. Specific analysis of the use and interpretation of beneficial ownership in a domestic law and treaty context in numerous jurisdictions – with particular emphasis on the United Kingdom, Australia, the United States, and Germany – is a major feature of the presentation. As a thorough guide to determining whether a person claiming tax treaty benefits is the true owner – and which parties are excluded from treaty benefits and to what extent – this book will be of immeasurable value to lawyers, tax authorities, policymakers, and other professionals working with taxable international transactions of any kind.