Tax Withholding and Estimated Tax
Author :
Publisher :
Page : 56 pages
File Size : 46,95 MB
Release : 1993
Category : Tax revenue estimating
ISBN :
Author :
Publisher :
Page : 56 pages
File Size : 46,95 MB
Release : 1993
Category : Tax revenue estimating
ISBN :
Author : Joan Youngman
Publisher :
Page : 260 pages
File Size : 39,83 MB
Release : 2016
Category : Local finance
ISBN : 9781558443426
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
Author :
Publisher :
Page : 112 pages
File Size : 17,3 MB
Release : 1998
Category : Agriculture
ISBN :
Author : Lotta Björklund Larsen
Publisher : Berghahn Books
Page : 217 pages
File Size : 36,60 MB
Release : 2017-02-01
Category : Social Science
ISBN : 1785334115
How do you make taxpayers comply? This ethnography offers a vivid, yet nuanced account of knowledge making at one of Sweden’s most esteemed bureaucracies – the Swedish Tax Agency. In its aim to collect taxes and minimize tax faults, the Agency mediates the application of tax law to ensure compliance and maintain legitimacy in society. This volume follows one risk assessment project’s passage through the Agency, from its inception, through the research phase, in discussions with management to its final abandonment. With its fiscal anthropological approach, Shaping Taxpayers reveals how diverse knowledge claims – legal, economic, cultural – compete to shape taxpayer behaviour.
Author :
Publisher : DIANE Publishing
Page : 77 pages
File Size : 36,48 MB
Release : 2005
Category :
ISBN : 1428934391
Author : Angelika Meindl-Ringler
Publisher : Kluwer Law International B.V.
Page : 448 pages
File Size : 20,22 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.
Author : Bridget J. Crawford
Publisher : Cambridge University Press
Page : 399 pages
File Size : 12,97 MB
Release : 2009-06-22
Category : Law
ISBN : 1139477455
Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impacts tax laws have on historically disempowered groups. This volume, assembled by two law professors who work in the field, is an accessible introduction to this new and growing body of scholarship. It is a resource not only for scholars and students in the fields of taxation and economics, but also for those who engage with critical race theory, feminist legal theory, queer theory, class-based analysis, and social justice generally. Tax is the one area of law that affects everyone in our society, and this book is crucial to understanding its impact.
Author : United States. Board of Tax Appeals
Publisher :
Page : 1560 pages
File Size : 25,15 MB
Release : 1928
Category : Law reports, digests, etc
ISBN :
Author : American Bar Association. House of Delegates
Publisher : American Bar Association
Page : 216 pages
File Size : 38,98 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 : United States. Internal Revenue Service
Publisher :
Page : 4 pages
File Size : 31,69 MB
Release : 1978
Category : Tax collection
ISBN :